The management letter will contain the observations noted during the course of the audit and provide constructive advice and assistance in improving the performance of the IRU &apos; s operations, its internal controls and accounting practices.
La lettre à la direction comprendra les observations notées au cours de l &apos; audit et fournira des recommandations constructives pour mieux gérer les opérations de l &apos; IRU, ses contrôles internes et sa pratique comptable.