Explanation:

Under the Companies Act, 2013, auditors have specific responsibilities when it comes to reporting fraud:

1. Reporting Requirement: An auditor must report fraud to the Central Government if it reaches a certain financial threshold.

2. Threshold for Reporting: The requirement specifies that any fraud involving amounts of Rs 1 crore or more must be reported to the Central Government directly.

3. Purpose: This threshold ensures that significant fraudulent activities are properly reported, allowing for appropriate action and oversight.

Option 4 (are Rs 1 crore or above) is the correct choice