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D is corrent because the controller, who is in charge of accounting, should be independent of the production function. Since the accounting function reports on the production function, there would be a conflict of interest if the controller reported to the vice president of production.
A is incorrect because cashiers typically account and report to the treasurer because the treasurer has responsibility for cash custodianship.
B is incorrect because the payroll department should report to the chief accountant, as the chief accountant has responsibility for the payroll accounting function.
C is incorrect because internal auditors typically report to the audit committee of the board of directors.