[6] The report on a financial audit performed under Government Auditing Standards should A. Address internal control but not compliance with laws and regulations. B. Include material weakness in control but not fraud or illegal acts. C. Describe the tests performed if they did not exceed those necessary for a financial statement audit. D State whether the tests performed provided sufficient evidence to support an opinion on internal controls. Under Government Auditing Standards, a report on internal controls A. May be omitted. B. Must be presented separately. C. Must be presented as part of the audit report on the financial statements. D. Is required but may be presented as part of the overall report on the audit or as a separate report