A. The full audit report should be distributed to everyone who has a direct interest in the audit. This includes the executive or executives to whom internal audit reports, the person to whom people will reply about the report, persons responsible for the activities or operations audited, and people who will need to take corrective action as a result of the audit. The controller is responsible for the accounting function and is therefore a person to whom the accounts payable manager will respond about the report.

B. The full audit report should be distributed to everyone who has a direct interest in the audit. This includes the executive or executives to whom internal audit reports, the person to whom people will reply about the report, persons responsible for the activities or operations audited, and people who will need to take corrective action as a result of the

audit. The accounts payable manager is the person responsible for the accounts payable operation and the person who will need to take corrective action as a result of the audit.

C. The full audit report should be distributed to everyone who has a direct interest in the audit. This includes the executive or executives to whom internal audit reports, the person to whom people will reply about the report, persons responsible for the activities or operations audited, and people who will need to take corrective action as a result of the audit. The accounts payable manager is the person responsible for the accounts payable operation and the person who will need to take corrective action as a result of the audit. The external auditor is a person who has a direct interest in the internal audit.

D. The full audit report should be distributed to everyone who has a direct interest in the audit. This includes the executive or executives to whom internal audit reports, the person to whom people will reply about the report, persons responsible for the activities or operations audited, and people who will need to take corrective action as a result of the audit. The audit committee of the board can appropriately receive a summary report.