(1) In your opinion, can the controls over this crucial business process be relied upon? Why or why not? (assume a 95% confidence level and a tolerable deviation rate of 9% per Table 8-5, p. 277; compare to upper deviation rate per Table 8-8, p. 284) (2) As mentioned in the introduction, would you consider these deviations to represent a material weakness or significant deficiency? Why or why not? (assume 'materiality' is defined as 3-7% of NIBT and 0.5-1.5% of total assets and revenues) (3) What recommendations for strengthening internal controls would you suggest? (4) What additional information might current, audited financial statements for the two questionable business loans potentially provide (see footnote #4)