Internal control, as defined in accounting and auditing, is a process for assuring achievement of an organization's objectives in operational effectiveness and efficiency, reliable financial reporting, and compliance with laws, regulations, and policies. A broad concept, internal control involves everything that controls risks to an organization. Internal control plays an important role in the prevention and detection of fraud. Companies that operated in a computerized environment must design an appropriate control mechanism that broadly classified as General and Application controls.

REQUIRED:
a. Briefly, described the auditor's responsibilities related to the client's internal control.