Question 5 1 Point To determine if significant internal control deficiencies are material weaknesses, they must be evaluated on their: A) Likelihood. B) Significance. A and B. D Neither A nor B. Question 6 1 Point An auditor should consider two key issues when obtaining an understanding of a client's internal controls. These issues are: A the design and operating effectiveness of the controls. B the frequency and effectiveness of the controls. the effectiveness and efficiency of the controls. the implementation and operating effectiveness of the controls