The firm adopts a system evaluation and documentation of controls in its approach in carrying out its audit assignment.  Normally the scope of our audit service is determined by the statute under which we are appointed. The objectives, being to issue a report that meets the requirement of that statute. If in the process we become aware of any weakness in the organization’s system, internal checks and controls, we could feel obliged to formally bring these weaknesses to the attention of the board making recommendations and/or suggestions for their ratification.