Sam has performed a test of controls and evaluated the results and findings. He has noted the control weakness in the accounts receivable that some customers have exceeded their credit limit authorization. The software application is not able to reject invalid test data the auditors entered during testing. Which part of the management letter does this writing pertain to$?$

Select answer from the options below

How the auditor's findings relate to the risk of material misstatement.

Auditor responsibilities.

The auditor's findings.

Recommendation to correct the weakness.