21) Define/describe control deficiency, significant deficiency, and material weakness. Additionally, describe how you would evaluate D, SD and MW. Lastly, describe the auditor's responsibilities related to required communications between the auditor, management and those charged with governance (or audit committee) regarding internal control (i.e. timing and format). (11 points). 21) Define/describe control deficiency, significant deficiency, and material weakness. Additionally, describe how you would evaluate D, SD and MW. Lastly, describe the auditor's responsibilities related to required communications between the auditor, management and those charged with governance (or audit committee) regarding internal control (i.e. timing and format). (11 points)