The Life Insurance Corporation Act, 1956Central Act · Act 31 of 1956
[25C. Internal auditor.---(1) The Board shall, on the recommendation of the Audit Committee, appoint an internal auditor, who shall either be a chartered accountant or a cost accountant, or such other professional as may be determined by the Board to conduct the internal audit of the functions and activities of the Corporation.
(2) The Audit Committee shall---
(a) recommend to the Board for the appointment, remuneration and terms of appointment of the internal auditor;.
(b) in consultation with the internal auditor, formulate the scope, functioning, periodicity and methodology for conducting the internal audit;.
(c) review and monitor the internal auditor's performance and effectiveness of audit process.]