9.An internal auditor is required to include significant deficiencies and material weakness in internal control in a report prepared under Government Auditing Standards. The auditor is not required to distribute the report to

1. The appropriate officials of the organization audited.
2. Specific legislative and regulatory bodies.
3. Officials of the organizations being audited who required or arranged for the audit.

4.The Securities and Exchange Commission

17.An audit of a local government that expends federal financial assistance is subject to the requirements of Government Auditing Standards. Which of the following is also applicable?

	0MB Audit Requirements for Federal Awards
Regulation S-X	(2 CFR 200)	Single Audit Act
A. Yes	Yes	Yes
B. Yes	Yes	No
C. No	Yes	Yes
D. Yes	No	No