Answer: Auditors should communicate them to management and those charged with governance.
Explanation: Auditors should communicate any internal control issues observed during the audit to the management. This is to avoid any future internal control issues that might come up in future as the company advances in its business.
The Auditor should report significant deficiencies and materia weaknesses in the internal control of an organisation to its management and those charged with governance.
The communication should include the significant deficiencies and the effect of the material weaknesses and internal control issues through the management report for prompt correction by management.