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AU-C 265, Communicating Internal Control Related Matters Identified in an Audit, establishes requirements for making internal control communications to your clients. PPC's Guide to Internal Control Communications gives you everything you need to comply with those requirements when communicating internal control deficiencies identified during your audit engagements. Specifically, the Guide provides:

• Hundreds of illustrative comments categorized by audit area or internal control component to help you find just the right one.
• An index of comments to help you identify potential internal control comments during your audit.
• Guidance and practice aids to assist you in evaluating the severity of those deficiencies to determine whether they are control deficiencies, significant deficiencies, or material weaknesses and to help you with aggregating the deficiencies.
• Guidance and illustrations on the required communication report.
• Two case studies designed to illustrate how you might (a) evaluate the severity of internal control deficiencies identified during an audit; (b) document your evaluation; and (c) communicate the identified control deficiencies to management and others charged with governance in accordance with AU-C 265. The case studies include background information on two hypothetical clients, along with the illustrative PPC practice aids the auditors completed when performing their evaluation.