審計學

Which of the following is a strong indicator that a material weakness in internal control exists?

① Inadequate controls over non-systematic transactions. ② Inadequate controls over non-routine transactions. ③ Inadequate controls over the period-end financial reporting process. ④ An ineffective control environment. ⑤ Weaknesses in a control activity. ⑥ Weaknesses in risk assessment. ⑦ Restatement of previously issued financial statements to reflect a correction. ⑧ Restatement of previously issued financial statements due to a change in accounting principles.