2. Your CPA firm has been contracted by the state to serve as the internal audit function for The Commission on Workforce Development. The Commission was established several years ago by the state legislature to \"increase the job skills of individuals receiving public assistance and help them to obtain employment so as to be able to support themselves and their dependents.\" To accomplish this objective, the Commission enters into contracts with private sector contractors to train individuals in computer data entry, local area network administration, cable and telecommunications installation, auto mechanics, and other fields where there is an acknowledged need for employees. The program works as follows: The Commission staff identifies individuals eligible for enrollment in the program through referrals from case workers in local county and city welfare departments. The Commission staff then determines whether the individuals need both general skills and specific skills and assigns them to entities with which the state has contracted for