Corporate Governance in ITC LTD. 67
the factors set in Section C below, the audit committee can then determine whether the investiga-
tion of the report should be done by them or the management.
i. The General Counsel is reported by the Audit Committee in case the report is investi-
gated by the management by writing the conclusion of the report. Management should then
investigate that report promptly and give its results in writing to the Audit Committee.
In the investigation and analysis of the report, the management is free to seek help from
experts, Counsel or outside auditors.
ii. Similarly, the Audit Committee can also determine the kind of professional assistance it
needs, if any, for a fair investigation of the report. The Audit ...