Q1: In Integrated Reporting, companies must disclose 6 different capitals. Choose any listed company based in New York Stock Exchange and review their 2020 annual report and look how many different capitals they disclose?

Q2: Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. Explain the relationship between Internal Auditor with External Auditors, Board of Directors, and CEO.

answer must be maximum 250 words, including references. Minimum word limits 150.