Report of Independent Auditors
Board of Directors of
The Munder Funds, Inc.
In planning and performing our audit of the financial statements
of The Munder Funds, Inc. (comprising, respectively, the Munder
All-Season Aggressive, Munder All-Season Conservative, Munder All-
Season Moderate, Munder Growth Opportunities, Munder Focused
Growth, Munder Micro-Cap Equity, Munder Multi-Season Growth,
Munder NetNet, Munder Real Estate Equity Investment, Munder Small
Cap Value, Munder International Bond, and Munder Money Market,
Funds) for the year ended June 30, 2000, we considered its
internal control, including control activities for safeguarding
securities, to determine our auditing procedures for the purpose
of expressing our opinion on the financial statements and to
comply with the requirements of Form N-SAR, and not to provide
assurance on internal control.
The management of The Munder Funds, Inc. is responsible for
establishing and maintaining internal control. In fulfilling this
responsibility, estimates and judgments by management are required
to assess the expected benefits and related costs of internal
control. Generally, internal controls that are relevant to an
audit pertain to the entity's objective of preparing financial
statements for external purposes that are fairly presented in
conformity with generally accepted accounting principles. Those
internal controls include the safeguarding of assets against
unauthorized acquisition, use, or disposition.
Because of inherent limitations in any internal control,
misstatements due to errors or fraud may occur and not be
detected. Also, projections of any evaluation of internal control
to future periods are subject to the risk that internal control
may become inadequate because of changes in conditions, or that
the degree of compliance with the policies or procedures may
deteriorate.
Our consideration of internal control would not necessarily
disclose all matters in internal control that might be material
weaknesses under standards established by the American Institute
of Certified Public Accountants. A material weakness is a
condition in which the design or operation of one or more of the
specific internal control components does not reduce to a
relatively low level the risk that errors or fraud in amounts that
would be material in relation to the financial statements being
audited may occur and not be detected within a timely period by
employees in the normal course of performing their assigned
functions. However, we noted no matters involving internal
control, including control activities for safeguarding securities,
and its operation that we consider to be material weaknesses as
defined above as of June 30, 2000
This report is intended solely for the information and use of the
board of directors and management of the Munder Funds, Inc., and
the Securities and Exchange Commission and is not intended to be
and should not be used by anyone other than these specified
parties.
August 15, 2000
