Internal audit under Section 138 for ?100 Cr+ companies. Outsourced or co-sourced audits across plants and branches, with findings your board can act on. PKC. Outsourced and Co-Sourced Internal Audit Across Your Sites Most internal controls look fine on paper — until something slips through. Controls documented but never tested ? we test them for real. Inefficiencies hiding in plain sight ? we find them before they cost you. No early warning on emerging risks ? we flag them while they're still small.