निम्नलिखित में से कौन सी स्थिति सही ढंग से समझाएगी कि चेस्टर कंपनी (Chester Co) की देय भुगतान अवधि (payables payment period) 20X4 में 45 दिनों से बढ़कर 20X5 में 66 दिन क्यों हो गई 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?