These lead the auditors in the direction that they should focus their energy and also be keen to identify so that they should identify the deficiencies in the internal control. These include the financial statements amounts and the volume of activities that are exposed to the deficiencies. The standard also guides the auditors on the ways that they should perform the standard tests and procedures that can help them determine the effectiveness of the internal controls in carrying out the operations. (Communicating Internal Control, Section
These lead the auditors in the direction that they should focus their energy and also be keen to identify so that they should identify the deficiencies in the internal control. These include the financial statements amounts and the volume of activities that are exposed to the deficiencies. The standard also guides the auditors on the ways that they should perform the standard tests and procedures that can help them determine the effectiveness of the internal controls in carrying out the operations. (Communicating Internal Control, Section