धोखाधड़ी त्रिकोण (Fraud Triangle) के अनुसार, निम्नलिखित में से कौन सा विकल्प धोखाधड़ी की तीन व्यापक आवश्यकताओं की पहचान करता 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?