The responsibility of ensuring that the entity complies with all applicable requirements by putting controls in place, as well as testing and monitoring such controls, lies with the management of the entity. Instead, the practitioner ought to center their attention on testing and assessing the efficiency of the compliance controls. The practitioner should not request written representation from management for the evaluation of the entity's compliance with specified requirements and its controls for establishing and maintaining internal control over compliance. Instead, the practitioner ought to center their attention on testing and assessing the efficiency of theentity's compliance controls.