Accounting · Audit and Internal Control

When determining whether internal control deficiencies are significant enough to be reported to those charged with governance, which TWO of the following factors would most influence an auditor's judgment? 1. The likelihood of a material misstatement resulting from the deficiencies. 2. The fact that the internal control system is newly implemented. 3. The volume and number of related deficiencies identified. 4. The fact that the deficiencies are specifically associated with the sales system.