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CS Professional · Labour Laws and Practice · Industrial and Labour Laws Audit

Under the Occupational Safety, Health and Working Conditions Code, 2020, the appropriate Government frames a scheme for a notified class of start-up establishments. Which statement about the third party audit and certification under that scheme is correct?

Empanelled experts are assigned the third party audit randomly by the appropriate Government through a web-based scheme. They carry out the audit as the scheme specifies and submit their report to both the employer and the Inspector-cum-Facilitator, so the establishment cannot pick its own auditor.

  1. AThe establishment chooses any auditor, who reports only to the employer
  2. BThe Comptroller and Auditor-General conducts the audit and reports to the Parliament
  3. CEmpanelled experts are assigned the audit randomly through a web-based scheme and report to the employer and the Inspector-cum-FacilitatorCorrect
  4. DOnly Government inspectors may audit and the scheme cannot empanel experts

Explanation

Section 37 allows the appropriate Government to notify a scheme empanelling qualified experts for specified start-ups or classes of establishments. The experts are assigned the work in a randomised manner through a web-based scheme and submit the report to the employer and the Inspector-cum-Facilitator. Free choice of auditor or reporting only to the employer contradicts this.

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