Control For each investment purchase or sale, the investment back office reconciles the trade data to the general ledger. Any exceptions are investigated and resolved timely. Deficiency: During our control testing, we identified that various trades were not properly reconciled, investigated or resolved in a timely manner. After evaluation, the deficiency was determined to be a control deficiency. Which is the appropriate information to be included in Part V of the SOCD form for this control deficiency?That we have not modified our control risk assessment as a result of thiscontrol deficiencyThis deficiency is a deficiency in operation because the unreconciled trades were not investigated and resolved timelyThis deficiency is a transaction level control because it deals with the underlying trade data and is not entity level control or IT general controlThe likelihood of potential misstatement from this deficiency is remote based on the number of trades.