As part of your annual audit of Call Camper Company, you are responsible for preparing a report communicating internal control related matters noted in the engagement.

Your working papers include a completed internal control questionnaire and documentation of tests of controls. Your tests of controls and substantive tests identify a number of significant deficiencies in internal control; for some of these, corrective action by management is not practical.

Required: 

Discuss the form and content of the report on internal control related matters and the reasons for the report. Do not write a report.