Internal audit is generally management course of action for organization. It can be voluntary and mandatory. Voluntary is management promoted. as such can be taken as measure to curb mis happening or false practice in an organization

Control design to manage, operate and excel the internal monetary control on the organization in order to enhance the transparency and effectiveness of finance utilization.

Mandate by regulating body to get the financial affairs and position to be examined independently by subject expert to express the opinion on regulated framework and guidelines implied thereon.

Entity required to do audit, has obvious regular work to be carried out on regular basis. Therefore, it is spectrum where regular work of any employee is not been disturbed and even the audit is conducted smoothly as per required law.

Direct tax of country which provides the direct income of person based on residence capacity to be assessed and taxed in appropriate head of Income under Income Tax Act, 1961. It is an instrument of Government to collect the revenue from individual.

One nation one Tax, Goods and Service Tax Act, 2017 has major contribution on Government Revenue. It is indirect tax collected by service provider or trader from end users and deposited in account of Government.

Any litigative matter with respect to company or companies act, 2013 matter required submission and clearance form tribunal set by Companies Act, 2013. If justice is not granted then appeal to jurisdictional court can be place subject to criteria.