yeah, on minor/non-risky errors, we may nto cite them as findings, but we will go over them with management or maybe add them on to the audit report as a comment. if the errors continually ocurr, we can elevate the consequences and make them findings. management shoudl be assessing risk and creating policies and procedures that they want to be followed--once they have p&p's that they are satisfied with, they should be followed 100%.
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Dabbling in banking, law, accounting...the life of a trustee.