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hello good evening friends and uh welcome all of you to this board of internal audit and management accounting and this is our second series of webinar this year uh and we have with us uh Cura Gala who is expert in himself and taking uh the topic on the red flag identifying the red flags in internal audit having the vast uh expert knowledge on this subject and very dear friend since since so long and moderating this session CA joer who is also very dear friend and um uh I think this is a really great value added series uh which will not only uh upgrade the knowledge but it will be useful in our routine internal audit when we are performing this internal audit task at various levels so uh as a board of internal audit friends we are revamping all the standards on internal audit and um we we are interacting with various Regulators also so that these standards are uh being getting implemented and uh making it mandatory over a period of time and U uh uh docHubing out to all the members to up