किसी कंपनी में, आंतरिक अंकेक्षक (internal auditor) की नियुक्ति किसके द्वारा की जाती है?

Management auditor reports to:

Cost audit is conducted under the direction of:

Under the Companies Act, 2013, internal audit is mandatory for every unlisted public company having a paid-up share capital of at least how much during the preceding financial year?