Internal controls system includes a set of rules, policies, and procedures an organization implements to provide direction, increase efficiency and strengthen adherence to policies. To achieve the objective of a business proper execution of business activities in the light of prevailing laws and socio- economic conditions of the country is called an internal control system or structure. Information is necessary for an enterprise to carry out its internal control responsibilities to support the achievement of its objectives. Management obtains or generates and then uses relevant and quality information from both internal and external sources to support the functioning of all components of its internal controls. Required: (a) Describe the auditor's responsibilities related to communications regarding internal control matters. (b) Explain the four types of audit report and which report will be used to address the (c) company deficiencies on internal control system. Explain the consequences to the company in which auditor issued with the adverse and disclaimer audit report.