Internal auditor is appointed by the: (a) (b) (c) (d) company secretary 14. board of directors of the company shareholders of the company institute of chartered

The answer is 'A'

Person to be appointed as Internal Auditor shall either be a chartered accountant or a cost accountant, or such other professional as may be decided by the Board. Internal auditor ...

Thank you... in our study material option B is given as an answer

The board of directors shall appoint of internal auditors by means of resolution passed at board meeting conducted physically or by audio-video means as per sec 179(3)/Rule 8. As ...