See the relevant learning outcomes in the syllabus and study guide: B1.d) Discuss the importance of engagement letters and their content … so you will not be asked to write one. 4a.b) Explain, IN A FORMAT SUITABLE FOR INCLUSION IN a report to management significant deficiencies within an internal control system and provide recommendations for overcoming these deficiencies to management … so, in effect, you will need to be able to write what goes into such a report. Note that you would only include the “covering letter” if specifically asked for in the requirement.