Control: On a monthly basis, the manager of corporate accounting reviews and approves the reconciliations for the corporate bank accounts. Unreconciled balances in excess of US$50,000 are investigated and resolved prior to close. Deficiency: During our test of control performed over a sample of 2 months (testing 20 reconciliations in each month), we detected control deficiencies in 5 reconciliations consisting of unreconciled balances in excess of US$50,000 that were not investigated and resolved in a timely manner. Which is the appropriate COSO 2013 principle for this control deficiency from the following options included in the SOCD form? 17. M _Communicate internal control deficiencies 12. CA _Deploy control activities through policies and procedures 10. CA _Select and develop control activities that mitigate risks 05. CE _Hold people accountable