Secretarial audit is a process to check compliance with the provisions of all applicable laws including rules, regulations and procedures. Draw a labelled block diagram explaining the process.

The Secretarial Audit is a process to check compliance with the provisions of all applicable laws including rules, regulations and procedures. It can be explained with the help of the following diagram: Appointment of Secretarial Auditor: The process begins with the appointment of the Secretarial Auditor in a Board meeting. Communication to earlier Incumbent: Communication is made to the previous incumbent, if any. Acceptance of Appointment: The appointed auditor accepts the engagement. Preliminary Discussion & Survey: Initial discussions and a survey are conducted to understand the company's operations. Obtain consent to act as Secretarial Auditor: Consent to act as Secretarial Auditor is obtained from the person and placed before the Board of Directors in their meeting. Preliminary Meeting & obtain list of applicable laws: A preliminary meeting is held to obtain a list of all applicable laws relevant to the company. Working Papers Audit Summary points for Discussion: Working papers are prepared, and audit summary points are identified for discussion. Testing, Interview and Analysis: Testing of records, interviews with relevant personnel, and analysis of data are performed. Finalization of Audit Plan and Briefing the Staff: The audit plan is finalized, and the audit staff are briefed on the scope and procedures. Submission of Secretarial Audit Report: Finally, the Secretarial Audit Report is submitted.