Secondary Customers Are Those People Whose Systems or Processes Are

Secondary customers are those people whose systems or processes are influenced by implementing audit recommendations. Secondary customers also include people who make direct use of the information contained in the audit report. All of the following are examples of secondary customers EXCEPT:

A) High-level managers of agencies or bureaus.
B) Local/city governments.
C) Operating managers of agencies or bureaus.
D) Special interest groups (e.g., consumer advocacy groups, social service organizations, industry and trade groups, etc.)