List out the Companies which are required to appoint Internal Auditor under section 138 of the Companies Act 2013 read with Rule 13 of the Companies (Accounts) Rules 2014.

Section 138 of Companies Act, 2013 read with Rule 13 of the Companies (Accounts) Rules, 2014 provides that the following class of companies are required to appoint an internal auditor which may be either an individual or a partnership firm or a body corporate, namely:- every listed company; every unlisted public company having- paid-up share capital of ₹50 crore or more during the preceding financial year; or turnover of ₹200 crore or more during the preceding financial year; or outstanding loans or borrowings from banks or public financial institutions exceeding ₹100 crore or more at any point of time during the preceding financial year; or outstanding deposits of ₹25 crore or more at any point of time during the preceding financial year; and every private company having- turnover of ₹200 crore or more during the preceding financial year; or outstanding loans or borrowings from banks or public financial institutions exceeding ₹100 crore or more at any point of time during the preceding financial year. Further, the Central Government may, by rules, prescribe the manner and the intervals in which the internal audit shall be conducted and reported to the Board.