Three questions after looking the video. (https://www.thecaq.org/vignette-2-evaluating-root-cause-and-severity-control-deficiency/)

A misstatement of an account balance does not always lead to a conclusion there is an internal control deficiency. What made auditors in this case consider the possibility the error was a result of a problem in internal control?

The audit partner in the first vignette asks whether the issue is a deficiency in design or in operating effectiveness. Why is it important?

In the second vignette, why does the partner seem pretty convinced the deficiency is severe enough to be amaterial weakness?

• In the second vignette, two auditors sitting in front of the partner seem a little reluctant to conclude the deficiency is a material weakness. Why do you think it is the case?