The PCAOB has outlined a number of circumstances that are indicators of a material weakness. In addition, other control deficiencies may or may not be a material weakness depending upon details of the circumstances involved. Categorize the following: a Ineffective oversight of external reporting by the audit committee b Restatement of previously issued financial statements to reflect the correction of a material misstatement X Strong indicator of a material weakness in internal control Other control deficiency Neither of preceding 2 columns c Lack of effective antifraud programs d Lack of effective controls over the period-end financial reporting process. e A deviation identified during tests of controls x DC tidentification of material fraud on the part of senior management x 9 Identification by the auditors of a material misstatement in circumstances that indicate that the client's internal control would not have detected it X h. A chief internal auditor who reports directly to the audit committee Identification of immaterial fraud on the part of senior management Ineffective oversight of internal control by the audit committen