When performing an integrated audit, the audit team identified and tested the following control: Control: On a monthly basis, the staff accountant reviews and approves the balance sheet fluctuations discussed in the meeting with each department head and the controller. Is the design of the control in this scenario deficient? Select the correct option and select Submit. No, because the control is the meeting itself, not the review and approval of fluctuations by the staff accountant No, because the controller and department heads attend the meeting and discuss the fluctuations, which are then approved Yes, because the staff accountant would not have the appropriate level of authority to perform the control Yes, because the staff accountant also documents the balance sheet fluctuations discussed, creating a segregation of duties issue