What are the key considerations when evaluating the severity of a deficiency in a

control that directly addresses a risk of material misstatement?

$2.$ Does the Assistant Controller$$s failure to adequately review the Vendor Change

Form represent a deficiency in the design or in the operating effectiveness of the

control or both?

$3.$ Is the failure in the vendor request change form control indicative of a material

weakness in internal control over financial reporting?

$4.$ Would the deficiency warrant disclosure in the EGF$$s Form $10-$K$,$ Item $9$A$?$ If so$,$

what information would the Company be expected to disclose?

$5.$ What implications does the deficiency have on other direct or indirect controls?