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152. The society may, if it considers it necessary, appoint an internal Auditor, to audit the accounts of the society, at the annual meeting of the general body and fix his remuneration.

153. The Secretary of the society shall produce or cause to be produced all the books, registers, records before the internal auditor and the Statutory Auditor, in the office of the society or where the records are normally kept and furnish such information as may be required by him for the conduct of the audit of the accounts of the society.

154. On receipt of the audit reports from the Statutory and internal Auditors, the Secretary of the Society shall prepare draft audit rectification reports on the objections raised and suggestions made, in the form 'O' prescribed under Rule 73 of the MCS Rules, 1961 and place the same before the meeting of the Committee, held next after the date of the receipt of the audit reports, for its approval. Further action on the audit rectification report shall betaken as provided under the said Rule.