Select from the option list provided the answer choice that best classifies each of the following statements related to internal controls. Each choice may be used once, more than once, or not at all. Deficiency related to design Deficiency related to operational failures Not a deficiency 1. Failure to perform reconciliations of significant accounts. 2. Inadequate segregation of duties. 3. Failure to combine the duties of recordkeeping and custody of cash. 4. Employees with inadequate training. 5. Lack of an audit committee. 6. Management override of controls. 7. Use of flowcharts to document controls. 8. Inadequate documentation of internal control components