The comparison of differences between actual and planned results

The correct answer is D) appears on periodic budget reports.

The other options of the question were A) is done by the external auditors. B) appears on the company's external financial statements. C) is usually done orally in departmental meetings.

The comparison of differences between actual and planned results appears on periodic budget reports.

Part of the success of any company  -no matter its field- is to keep good records, healthy finances, and clear control procedures to make the proper business decisions. One of those tools to keep proper internal control is the budget report. Management has to elaborate budget reports to compare estimated projections with really is happening in the company every month. So a periodic budget report helps the managers of the company so evaluate performance periodically in order to make the proper decisions.