The document contains review questions about an auditor's responsibilities regarding internal controls, including: - Obtaining an understanding of internal controls for public vs non-public companies - Evaluating an auditor's approach to understanding controls halfway through an audit - Distinguishing between a significant deficiency and material weakness in controls - Testing controls in an integrated audit of a public company vs non-public company audit - Relying on prior year control tests - Considering existing controls when identifying significant risks - Impact of outsourcing accounting systems to a third party