250 WORDS EACH

1 - List at least three primary differences between the audit report for nonpublic entities and the one for public entities. Do not forget to note your source and in-text citation in APA format and include the complete library website or document number.

2 - Provide an example of a situation in which the "design of controls" may be effective but those controls do not operate "effectively". In other words, what issues could cause these controls to be ineffective, such as situations in which the controls are circumvented, or ignored?