The report on an attestation engagement should disclose deficiencies in internal control, including internal control over compliance with laws and regulations, that are material to the subject matter or assertion.
There are deficiencies in their internal control methods.
The internal control methods are all sound.
A woman puts her hands in her pockets.
Since they are slapstick you might have to see it twice to get everything.
The are following the lead of the person in front.
The store sells clothing.
People are watching a hockey game.
Police sit in their patrol cars