Answer (C) is correct . Final engagement communications should be distributed to those members of the organization who are able to ensure that engagement results are given due consideration. This means that the engagement communication should go to those who are in a position to take corrective action or to ensure that corrective action is taken. The final engagement communication should be distributed to the management of the activity under review (PA 2440-1). A communication on control weaknesses in the payroll function should be most useful to the payroll manager, who is in a position to take corrective action.
Answer (A) is incorrect because The treasurer is not responsible for the payroll department.
Answer (B) is incorrect because The audit committee and the president are not in operational control of the department.
Answer (D) is incorrect because The audit committee and the president are not in operational control of the department.
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