All of the Following Groups Benefit from the Existence of Audit

All of the following groups benefit from the existence of audit standards in a variety of ways EXCEPT:

A) Elected officials and the public receive increased assurance that public funds are being effectively used and monitored
B) Government organization
C) Management receives increased assurance that fraud or other organizational deficiencies will be detected and corrected.
D) External parties and reviewers are provided with usable measurement guidelines.