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. 4. After working with the internal auditors and management, Emilio determined that employees and management lack the proper qualifications and training