Audit is an instrument of financial as well as physical control. Secretarial audit is a new branch of audit. In managing the affairs of a company, the management has to operate with internal rules and regulations as well as external laws mainly regulated by the government. while performing the business, the company has to keep in mind all the rules and regulations relating to the companies act 1956, the income tax act, 1961, various labour laws, factories act, environmental and pollution related act and also various other acts related to the safety and maintenance of law and order.
In secretarial audit, the auditor has to examine whether all these regulatory requirements are being fulfilled or not by a company. In the present book an effort has been made to critically explain the fundamentals of secretarial audit.
