Under section 2(51) of the Companies Act, 2013, 'key managerial personnel' in relation to a company includes the chief executive officer or the managing director or the manager, the company secretary, the whole-time director, the chief financial officer and such other officer as may be prescribed. Which of the following is NOT a key managerial personnel?

Section 2(51) of the Companies Act, 2013 defines 'key managerial personnel', in relation to a company, to mean the chief executive officer or the managing director or the manager, the company secretary, the whole-time director, the chief financial officer, and such other officer as may be prescribed. An internal auditor is not included in this definition even though section 138 requires certain classes of companies to appoint an internal auditor. The classification matters because key managerial personnel may be regarded as officers in default under section 2(60) for several contraventions, and the Act casts specific duties and liabilities upon them, so the statutory list must be applied strictly and not extended to officers such as the internal auditor.