Page 179 - DJML Annual Report 24-25

CORPORATE OVERVIEW STATUTORY REPORTS FINANCIAL STATEMENTS

(Referred to in paragraph 1(f) under ‘Report on Other Act, 2013, to the extent applicable to an audit of internal
Legal and Regulatory Requirements’ section of our financial controls. Those Standards and the Guidance
report to the Members of the DJ Mediaprint And Note require that we comply with ethical requirements
Logistics Limited of even date) and plan and perform the audit to obtain reasonable
assurance abo whether adequate interna financia
Report on the Internal Financial Controls Over Financial
Reporting under Clause (i) of Sub-section 3 of Section contro over financia reporting wa established and
maintained and if such controls operated effectively in
143 of the Companies Act, 2013 (“the Act”)
all material respects.
We have audited the internal financial controls over
financial reporting of The DJ Mediaprint And Logistics Our audit involves performing procedures to obtain audit
evidence about the adequacy of the internal financial
Limited (“the Company”) as of March 31, 2025 in
conjunctio our aud of the standalone financia controls system over financial reporting and their
statements of the Company for the year ended on that operating effectiveness. Our audit of internal financial
controls over financial reporting included obtaining
date.
an understanding of internal financial controls over
financial reporting, assessing the risk that a material
weakness exists, and testing and evaluating the design
The Board of Directors of the Company is responsible for and operating effectiveness of internal control based
establishing and maintaining internal financial controls on the assessed risk.
based on the internal control over financial reporting The procedures selected depend on the auditor’s
criteria established by the Company considering the judgement, including the assessment of the risks of
essential components of internal control stated in the materia misstateme of the financia statements,
Guidance Note on Audit of Internal Financial Controls whether due to fraud or error.
over Financial Reporting issued by the Institute of
We believe that the audit evidence we have obtained,
Chartered Accountants of India. These responsibilities
include the design, implementation and maintenance sufficie and appropriate to provide a ba for our
of adequate interna financia contro tha were aud opinio o the interna financia contro syste
operating effectively for ensuring the orderly and over financia reporting of the Company.
efficie condu of business, including adherence
to respective company’s policies, the safeguarding
of its assets, the prevention and detection of frauds A company’s internal financial control over financial
and errors, the accuracy and completeness of the
reporting is a process designed to provide reasonable
accounting records, and the timely preparation of assurance regarding the reliability of financial reporting
reliable financia information, a required under the and the preparation of financial statements for external
Companies Act, 2013.
purposes in accordance with generally accepted
accounting principles. company’ interna financia
contro over financia reporting include those policie
Our responsibility is to express an opinion on the
internal financial controls over financial reporting of and procedures that (1) pertain to the maintenance of
records that, in reasonable detail, accurately and fairly
the Company based on our audit. We conducted our
aud in accordance the Guidance Note o Aud of reflect the transactions and dispositions of the assets
Interna Financia Contro Over Financia Reporting (the of the company; (2) provide reasonable assurance
“Guidance Note issued b the Institute of Chartered that transactions are recorded as necessary to permit
Accountants of India and the Standards on Auditing preparation of financial statements in accordance
prescribed under Sectio 143(10 of the Companie with generally accepted accounting principles, and

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