After Issuance of the Engagement Final Communication for an Audit

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?

A) Manager of disbursements. II. Controller. III. Chief operating officer. IV. Audit committee members.
B) I only
C) I and II only
D) II and III only
E) II, III, and IV only