After issuance of the engagement final communication for an audit of an organization's accounts payable function, which of the following should be sent satisfaction surveys?
I. Manager of disbursements.
II. Controller.
III. Chief operating officer.
IV. Audit committee members.
Satisfaction surveys post-audit should be sent to individuals directly impacted by or responsible for the audited area. The manager of disbursements is directly involved with accounts payable and thus should receive the survey. The controller typically oversees the accounts payable function and would be relevant. The chief operating officer and audit committee members, although part of higher management or oversight, are not directly involved in the day-to-day operations of accounts payable. Therefore, they are less likely to provide specific feedback on the audit of this function.
I understand B but why not only manager of disbursement? The question does not give any clue for Controller as a person who was involved in this audit review. For me this specific question is a bit of incomplete question to provide one right response.
one of the controller's functions is to oversee accounts payable , so may be he was involved in during the audit process.