An auditor of any government or not-for-profit that receives federal monies must include a report on the entity's internal control structure within their audit report or provide a cross-reference to that report.

Question

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This requirement is part of the standards for audits known as the Single Audit (or Uniform Guidance audit), which mandates that auditors report on the internal control structure of entities receiving federal funds to ensure proper management and use of those funds.

An Auditor of Any Government or Not-For-Profit That Receives Federal