Which One of the Following Groups Is Considered an Internal

Multiple Choice

Which one of the following groups is considered an internal user of financial statements?

A) A bank reviewing a loan application from a corporation.
B) The labor union representing employees of a company that is involved in labor negotiations
C) The financial analysts for a brokerage firm who are preparing recommendations for the firm's brokers on companies in a certain industry,
D) Factory managers that supervise production line workers.