Required: 1. Write a 3 page APA formatted paper answering the following questions. a. What are the key considerations when evaluating the severity of a deficiency in a control that directly addresses a risk of material misstatement? b. Does the Assistant Controller's failure to adequately review the Vendor Change Form represent a deficiency in the design or operating effectiveness of the control? c. Is the failure in the vendor request change form control indicative of a material weakness in internal control over financial reporting? d. Would the deficiency warrant disclosure in the Company's Form 10-K, Item 9A?If so, what information would the Company be expected to disclose? e. What implications does the deficiency have on other direct or indirect controls