In implementing (Internal Control over Financial Reporting) ICFR, management is obliged to create a mechanism where all deficiencies at the ICFR identified and accumulated. Those will assist management in their assessment concluding the effectiveness of the ICFR by evaluating the impact of all weaknesses. In this regard, answer the following questions in a comprehensive and structured manner, as follows: a. Briefly describe the definition of control deficiency, significant deficiency and material weakness in the context of the ICFR concept? What are your recommendations for the escalation reporting process above deficiency/weakness above? b. What is material weakness ( material weaknesses) in the ICFR can happen if material misstatement in the financial statements did not occur or not identified? Explain the justification for your answer. c. Are several significant drawbacks ( significant deficiencies) automatically translated into material weakness ( material weaknesses) at the ICFR? Explain the justification for your answer.