Which of the following statements is false regarding audit criteria?

After completing a fraud investigation but before publishing a formal written report, the chief audit executive should submit a draft of the final report to the organization's:

According to IIA guidance, which of the following accurately describes the responsibilities of the chief audit executive with respect to the final audit report?
1.Coordinate post-engagement conferences to discuss the final audit report with management.
2.Include management's responses in the final audit report.
3.Review and approve the final audit report.
4.Determine who will receive the final audit report.