# R 205.2007

R 205.2007, “Understanding audited person, including internal controls, and assessment of risk”, is an administrative rule in [Audit Standards for Field Audits (R 205.2001 to R 205.2011)](https://ontology.bommaritollc.com/id/01a0d9ba-3fc7-7692-a569-1340716601aa); in force.

IRI: <https://ontology.bommaritollc.com/id/01a0d9ba-9fec-7581-97c8-e066946719ff>

Within: [Michigan](https://ontology.bommaritollc.com/id/01a0ca47-57ff-7219-9e2f-cdc1b39bd0fa) › [Government of Michigan](https://ontology.bommaritollc.com/id/01a0cb74-1636-70be-9588-28faf4877503) › [Michigan Department of Treasury](https://ontology.bommaritollc.com/id/01a0cb74-17d8-7115-9217-39225e207825) › [Audit Standards for Field Audits (R 205.2001 to R 205.2011)](https://ontology.bommaritollc.com/id/01a0d9ba-3fc7-7692-a569-1340716601aa)

Type: [schema:Legislation](https://schema.org/Legislation)

- `adms:identifier`: [mi-admin-code-rule R 205.2007](https://ontology.bommaritollc.com/id/01a0d9ba-9fed-72a3-80ed-dc671cb91cb8)
- `prov:wasDerivedFrom`: [evidence from https://ars.apps.lara.state.mi.us/AdminCode/DownloadAdminCodeFile?FileName=1405\_2014-076TY\_AdminCode.pdf](https://ontology.bommaritollc.com/id/01a0d9ba-9fe6-7269-bb8d-8526ec6fb44f)
- `schema:isPartOf`: [Audit Standards for Field Audits (R 205.2001 to R 205.2011)](https://ontology.bommaritollc.com/id/01a0d9ba-3fc7-7692-a569-1340716601aa)
- `schema:legislationIdentifier`: R 205.2007
- `schema:legislationJurisdiction`: [Michigan](https://ontology.bommaritollc.com/id/01a0ca47-57ff-7219-9e2f-cdc1b39bd0fa)
- `schema:legislationLegalForce`: [schema:InForce](https://schema.org/InForce)
- `schema:legislationType`: [administrative rule](https://ontology.bommaritollc.com/vocab/leg/adminRule)
- `schema:name`: Understanding audited person, including internal controls, and assessment of risk
- `skos:prefLabel`: R 205.2007

## Elsewhere

- [Source](https://ars.apps.lara.state.mi.us/AdminCode/DownloadAdminCodeFile?FileName=1405_2014-076TY_AdminCode.pdf) (ars.apps.lara.state.mi.us)

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Cite as: R 205.2007. bc-ontology, release 0.1.0-rc12, 2026-09-27. https://ontology.bommaritollc.com/id/01a0d9ba-9fec-7581-97c8-e066946719ff
Release 0.1.0-rc12, graph hash a20f66b983549f220c6f061b7e40233771a06aa47a0c0aede95a2a57ee2e9553.