While the identification of internal control and other issues is not the focus of the audit, the audit process typically uncovers identifiable weaknesses in these areas (See What Do You Really Get With An Audit?).  

This information should be conveyed to the organization via the auditor's management letter.

If your organization is not receiving a management letter after the completion of the audit, then this oversight should be addressed immediately with your auditor.  And don't accept "we didn't find anything" as a reason not to provide the letter.  

The information provided in Clarity....by AXI serves one very important purpose - to provide readers with sufficient understanding of an issue so that they are able to identify potential issues within their organization and then, when necessary, discuss, challenge and question the advice of their internal or external paid advisor related to that issue as it impacts their organization. With that purpose in mind, we will provide information in very clear, non-technical language and we will use the word "generally" and its synonyms a great deal.  Much of the complexity of technical and/or legal topics relates to the language used and the need to address every conceivable and obscure exception. This column is for information purposes only, and AXI will not be responsible for any errors or omissions...consult your paid advisor before acting.