Can a B.Com qualified staff appointed as an Internal Auditor of a Company as per Companies Act

Dear Professionals,

As per sec 138 of Co. Act 2013-

"Such class or classes of companies as may be prescribed shall be required to appoint an internal auditor, who shall either be a chartered accountant or a cost accountant , or such other professional as may be decided by the Board to conduct internal audit of the functions and activities of the company."

Kindly respond your pinion whether a B.Com qualified staff can appoint as an Internal Auditor of Unlisted Pvt. Limited Co.