(TCO E) Which of the following matters would an auditor most likely consider to be a significant deficiency in internal control to be communicated to management and those charged with governance?(Points : 5)

Management's failure to renegotiate unfavorable long-term purchase commitments.

Evidence of a lack of objectivity by those responsible for accounting decisions.

Management's current plans to reduce its ownership equity in the entity.

Recurring operating losses that may indicate going concern problems