 The auditor must understand the recipient's internal control system to determine if the recipient has proper safeguards that help manage federal assistance responsibly.After obtaining sufficient knowledge of that system, the auditor must perform audit procedures to verify the recipient's internal control system works properly, and the recipient's federal program operations comply with laws and regulations (e.g., the compliance audit portion of the Single Audit).As part of the Single Audit, the auditor must prepare and submit three individual reports to the recipient and to the federal government.