Communicating Internal Control Related Matters Under SAS No. 115
812.1 SAS No. 115, Communicating Internal Control Related Matters Identified in an Audit (AU 325),
establishes requirements for auditors to communicate certain control
deficiencies including control deficiencies in a management agent's
internal control, that they have identified during the audit.
Control deficiencies which, in the auditor's judgment, are significant deficiencies or material weaknesses must be communicated in a written report.