Page 235 - DJML Annual Report 24-25

DJ MEDIAPRINT & LOGISTICS LIMITED

(Referred to in paragraph 2(f) under ‘Report on Other Legal and Regulatory Requirements’
section of our report to the Members of DJ Mediaprint & Logistics Limited, (of even date)
In our opinion and according to the information and explanations given to us, the Companies (Auditor’s Report)
Order, 2020 of the Holding Company did not include any unfavorable answers or qualifications or adverse remarks.

(Referred to in paragraph 2(f) under ‘Report on Other Legal and Regulatory Requirements’
section of our report to the Members of DJ Mediaprint & Logistics Limited, (of even date)

Report on the Internal Financial Controls Over Financial
Reporting under Clause (i) of Sub-section 3 of Section Our responsibility is to express an opinion on the
143 of the Companies Act, 2013 (“the Act”)
interna financia contro over financia reporting of
We have audited the internal financial controls over the Company and its subsidiary companies, which
financial reporting of , are companies incorporated in India, based on our
(hereinafter referred to as the ‘Holding Company”) and audit. We conducted our audit in accordance with the
its subsidiaries (Holding Company and its subsidiary Guidance Note on Audit of Internal Financial Controls
together referred to as “the Group”) as of March 31, Over Financial Reporting (the “Guidance Note”) issued
2025 in conjunction with our audit of the standalone by the Institute of Chartered Accountants of India and
financia stateme of the Compa for the year ended the Standards on Auditing, prescribed under Section
on that date. 143(10 of the Companie Act, 2013, to the exte
applicable to a aud of interna financia controls.
Those Standards and the Guidance Note require that
we comply with ethical requirements and plan and
The respective Board of Directors of the Company and perform the audit to obtain reasonable assurance
its subsidiary which are companies incorporated in abo whether adequate interna financia contro over
India, are responsible for establishing and maintaining financia reporting wa established and maintained
internal financial controls based on the internal and if such controls operated effectively in all material
control over financial reporting criteria established respects.
by the respective Company considering the essential
Our audit involves performing procedures to obtain audit
components of internal control stated in the Guidance
Note on Audit of Internal Financial Controls Over evidence about the adequacy of the internal financial
Financial Reporting issued by the Institute of Chartered controls system over financial reporting and their
Accountants of India. These responsibilities include the operating effectiveness. Our audit of internal financial
design, implementation and maintenance of adequate controls over financial reporting included obtaining
internal financial controls that were operating effectively an understanding of internal financial controls over
for ensuring the orderly and efficient conduct of its financial reporting, assessing the risk that a material
weakness exists, and testing and evaluating the design
business, including adherence to respective company’s
and operating effectiveness of internal control based
policies, the safeguarding of its assets, the prevention
on the assessed risk. The procedures selected depend
and detection of frauds and errors, the accuracy and
on the auditor’s judgment, including the assessment
completeness of the accounting records, and the
time preparatio of reliable financia information, a of the r of materia misstateme of the financia
statements, whether due to fraud or error.
required under the Companies Act, 2013.

232 Annual Report 2024-25