Problem $(10$ points$).$

Auditing standards require the auditor to communicate significant deficiencies and material weaknesses in an organization's internal controls that come to their attention in the performance of the audit.

REQUIRED: Using the attached answer sheets, answer the following questions relating to communications relating to internal controls of an audit client.

$(1)$ To whom in the organization should this communication be addressed?

$(2)$ Define the term significant deficiencies. Provide three examples of what would be considered a significant deficiency.

$(3)$ Define the term material weakness. Provide three examples of what would be considered a material weakness that the auditor might find during the course of the audit.