Applicable threshold of internal audit to companies in
tabular form
Listed Unlisted public Private limited
Particulars companies companies companies Rs. 50 crores or Paid-up share capital Not applicable more Rs. 200 crores or Rs. 200 crores or Turnover Internal Audit is more more mandatory Outstanding loans or borrowings without any Exceeding Rs. 100 Exceeding Rs. from banks or financial threshold crores 100 crores institutions Rs. 25 crores or Outstanding deposits Not applicable more