of the Companies Act, 2013 provides that the Internal Auditor shall be a Chartered Accountant or a Cost Accountant or any other professional as may be decided by the Board of Directors.

of the Companies Act, 2013 provides that the Internal Auditor shall be

1.	of the Companies Act, 2013 provides that the Internal Auditor shall be a Chartered Accountant or a Cost Accountant or any other professional as may be decided by the Board of Directors.
A.	Section 148
B.	Section 138
C.	Section 142
D.	Section 146
Answer» C. Section 142