Internal reports that review the actual impact of decisions are prepared by

A) department heads.
B) the controller.
C) management accountants.
D) factory workers.

Internal reports that review the actual impact of decisions are typically prepared by management accountants, as they are responsible for analyzing financial information and providing insights to aid in decision-making. Department heads may provide input or feedback, but they are not typically responsible for compiling reports. The controller may provide financial information, but they are not necessarily involved in analyzing the impact of decisions. Factory workers are not typically involved in preparing internal reports related to the impact of decisions.