anchor: Because the state routinely receives an unqualified opinion on its CAFR, the State Auditor's Office and agency internal auditors no longer spend the bulk of their time on control issues related to external financial reporting.
positive: Agency internal auditors have less of their workload being spent on control issues in relation to financial reporting.
negative: The state's refusal to seek unqualified opinions on its CAFR has internal auditors spending most of their time dealing with external financial reporting-related control issues.