With respect to identified significant deficiencies and material weaknesses, communicate to those charged with governance matters listed in the template available below.

• Required elements of communications about internal control-related matters:

Required communications include, in particular:

• Communications about internal control-related matters:
  • Lack of controls over a significant account or process
  • Inadequate design of controls over a significant account or process
  • Insufficient consciousness of the control responsibilities within the organization
  • Lack of qualified resources