Communication of Deficiencies in Internal Control to Management (Ref: Para.  10 ) …

Ordinarily, the appropriate level of management is the one that has responsibility and authority to evaluate the deficiencies in internal control and to take the necessary remedial action.  For significant deficiencies, the appropriate level is likely to …

Communication of Significant Deficiencies in Internal Control to Management (Ref: Para.  10(a) ) …

Certain identified significant deficiencies in internal control may call into question the integrity or competence of management.  For example, there may be evidence of fraud or intentional non‑compliance with laws and regulations by management, or …

ASA 250 establishes requirements and provides guidance on the reporting of identified or suspected non‑compliance with laws and regulations, including when those charged with governance are themselves involved in such non‑compliance. [9]   ASA 240 …

Communication of Other Deficiencies in Internal Control to Management (Ref: Para.  10(b) ) …

During the audit, the auditor may identify other deficiencies in internal control that are not significant deficiencies but that may be of sufficient importance to merit management’s attention.  The determination as to which other deficiencies in internal …

The communication of other deficiencies in internal control that merit management’s attention need not be in writing but may be oral.  Where the auditor has discussed the facts and circumstances of the auditor’s findings with management, the auditor may …

If the auditor has communicated deficiencies in internal control other than significant deficiencies to management in a prior period and management has chosen not to remedy them for cost or other reasons, the auditor need not repeat the communication in …

In some circumstances, those charged with governance may wish to be made aware of the details of other deficiencies in internal control the auditor has communicated to management, or be briefly informed of the nature of the other deficiencies.  …