State who can be appointed as internal auditors under the Companies Act, 2013.

As per section 138, the internal auditor shall either be a chartered accountant or a cost accountant (whether engaged in the practice or not), or such other professional as may be decided by the Board to conduct an internal audit of the functions and activities of the company. The internal auditor may or may not be an employee of the company.To be effective, the internal auditor must be regarded as a part of the management and not merely as an assistant thereto.