During the course of an audit of Gaby, Inc., Emilio CPAs identified various issues. Some issues may be related to internal controls (I/C), and others may not. Select from the option list provided whether each issue is an I/C design weakness, I/C operational failure, or not an I/C issue. Each answer may be used once, more than once, or not at all. 5. Emilio determined that sales had decreased significantly due to a downturn in the economy