IV. Communication: Create a letter to management that identifies any gaps in internal control and provides resolution. In addition, in a separate section of your submission, include audit opinions of both the internal controls and the financial statements of the organization.
2
A. Prepare a letter to management that clearly communicates internal control deficiencies or material weaknesses, and provide recommendations to remediate concerns. [ACC-645-04]
B. Prepare an audit opinion of internal controls and explain the impact it has on the audit of financial statements. [ACC-645-04]
C. Prepare an audit opinion of financial statements and explain why the opinion is appropriate based on findings in the audit. [ACC-645-04]
