Question 4

Which of these would not be considered an internal user of accounting information?

A. The chairman of CPA Australia
B. The human resources manager
C. The purchasing officer
D. The chief financial officer



Answer :

Final answer:

Internal users of accounting information consist of individuals within a company who utilize financial data for decision-making, excluding external entities like the chairman of CPA Australia.


Explanation:

Internal users of accounting information are individuals within a company who use financial data for decision-making and operational purposes. In this context, the chairman of CPA Australia would not typically be considered an internal user, as they are an external party affiliated with a professional accounting organization, unlike the chief financial officer, human resources manager, and purchasing officer who are internal stakeholders involved in daily business operations and financial decisions.


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