Which of the following decision makers is least likely to be among the users of management accounting reports developed by a large organization that operates retail stores that sell to consumers?

Question $8$ options:

A$)$

The chief executive officer of the organization

B$)$

The manager of a department in one of the stores owned by the organization

C$)$

The manager of a mutual fund considering investing in the organization's common stock

D$)$

Internal auditors within the organization