For each of the following independent situations, indicate the type of report on ICFR you would issue. Justify your report choice.

a. Johnson Company's management does not have an adequate antifraud program or controls.

b. Tap, Tap, & Associates completed the integrated audit of Maxim Cor- poration. It did not identify any control deficiencies during its audit.

c. During the audit of Fritz, Inc., Boyd & Company discovered a material misstatement that was not discovered by Fritz's internal control system.

d. Scoles Manufacturing Company does not have adequate controls over nonroutine sales transactions.

e. Lee, Leis, & Monk (LL&M) performs the audit of Freedom Insurance Company. LL&M has determined that Freedom has an ineffective reg- ulatory compliance function.