Which of the following pairs is INCORRECTLY matched?
I.   Statutory Auditor — Appointed by shareholders; mandated under Companies Act, 2013; provides independent opinion on financial statements.
II.  Concurrent Auditor (Banks) — Conducts post-facto annual audit of bank branches to verify compliance with RBI prudential norms.
III. Internal Auditor — Evaluates internal controls, risk management, and operational efficiency; reports to management or the Audit Committee.
IV.  Tax Auditor — Appointed under Section 44AB of the Income Tax Act; certifies taxable income and compliance with tax provisions.