According to IIA guidance, the final audit report should be communicated to those who are in a position to take corrective action. The accounts payable manager oversees the process directly and can implement changes. The chief financial officer (CFO) has the overall financial oversight and the authority to ensure that necessary actions are taken. The audit committee is responsible for the oversight of the audit function and corporate governance. Therefore, the correct individuals to receive the final audit report are the accounts payable manager, chief financial officer, and audit committee.