FYI ICFR - Communicate Certain Internal Control Matters Identified during the Integrated Audit. 1. Communicating material weaknesses and significant deficiencies— Should be communicated in writing to those charged with governance and management by the report release date. (For governmental entities only, the written communication must occur within 60 days of the report release date.) 2. Communicating other lesser deficiencies—Should be communicated in writing to management within 60 days of the report release date; should also inform those charged with governance of that communication. 3. Communicating an absence of deficiencies— The auditor should not issue any report stating that “no material weaknesses” (or no deficiencies less severe than a material weakness) were identified in an audit of ICFR.

Report Date—The auditor's report on ICFR should not be dated before the auditor has obtained sufficient appropriate audit evidence to support the auditor's opinion, including evidence that the audit documentation has been reviewed; the audit reports on ICFR and on the financial statements should have the same date. Five Reasons to Depart from the Usual Unmodified Wording in the Auditor's Report on ICFR 1. Adverse opinion issued—When there is at least one material weakness, the report should include the definition of “material weakness” and reference the description in management's report or point out that management's report did not identify the matter; the report also should determine the effect on the audit of the entity's financial statements (state whether the opinion on the financial statements was affected by adding an other-matter paragraph or commenting in the paragraph that identifies the material weakness). 2. Elements of management's report are incomplete or improperly presented—If management does not revise its report, the auditor should add an other-matter paragraph to describe the reasons for the determination that elements of the report are incomplete or improperly presented. 3. Scope limitations—The auditor should either withdraw from the engagement or disclaim an opinion on ICFR (stating the reasons for the disclaimer) and consider the effect on the audit of financial statements. 4. Making reference to a component auditor—The auditor should not make such a reference unless the component auditor has followed appropriate professional standards and has issued a report on a component's ICFR that is not restricted. 5. Management's report includes additional information—The auditor should add an other-matter paragraph to disclaim an opinion on the other information in management's report; if such other information is included in a document containing management's report, the auditor should read the additional information to evaluate whether there are material inconsistencies with management's report. (If there are, the auditor should try to persuade management to make appropriate changes to resolve any inconsistency.)