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Answer (A) is correct . According to SIAS 2, “Audit reports should be distributed to those members of the organization who are able to ensure that audit results are given due consideration. This means that the report should go to those who are in a position to take corrective action or to ensure that corrective action is taken.”? As the head of the audited unit, the marketing director is in a position to take corrective action.

Answer (B) is incorrect because The sales representative cannot take corrective action.
Answer (C) is incorrect because The treasurer cannot take corrective action.
Answer (D) is incorrect because The advertising manager cannot take corrective action.