Financial accountability is a primary concern for which group?

Financial accountability is crucial for the board of directors, division controllers, and internal auditors, each playing a unique role in ensuring the integrity and accuracy of financial information.

The board of directors has a fiduciary responsibility to oversee the financial performance of the organization. They must ensure that the company's financial statements are accurate and comply with laws and regulations, as they are ultimately accountable to shareholders and stakeholders regarding the organization's financial health and operational effectiveness.

Division controllers are responsible for monitoring the financial performance of their respective divisions. They ensure that financial reports are accurate and that the financial accounting systems are functioning properly. Their role involves the preparation and analysis of financial data to provide insights for decision-making, highlighting their involvement in maintaining financial accountability at a more granular level.

Internal auditors are tasked with examining the company's internal control systems, including financial reporting processes. They assess the effectiveness of operations, the reliability of financial reporting, and compliance with applicable laws and regulations. Their work directly contributes to the overarching goal of accountability by identifying areas of risk and ensuring that the financial data presented is trustworthy.

Since all three groups – the board of directors, division controllers, and internal auditors – are integral to maintaining and enhancing financial accountability within an organization, the correct response encompasses all of them.