9. As per the Companies Act, 1956, who among the following must be included in the Audit Committee constituted in a company ?
(A) Managing Director and whole-time Director
(B) Auditor and Internal Auditor
(C) Company Secretary
(D) Directors who are not whole-time and Managing Director
10. Internal audit report is submitted to–
(A) Government
(B) Shareholders
(C) Creditors
(D) Board of Directors
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