anchor: 7.11 Auditors should obtain an understanding of the internal control environment, as well as specific internal controls, that are significant to the audit objectives, including internal control over compliance with legal and regulatory requirements, and consider whether the internal controls have been placed in operation.
positive: Auditors should check whether or not internal control is compliant with regulatory requirements.
negative: It's is not necessary for auditors to understand internal controls, but they should be familiar with the law.