Final answer:
Reports to management of significant/control deficiencies and material weaknesses include an overview of weaknesses and deficiencies in internal controls and financial reporting processes.
Step-by-step explanation:
In reports to management, significant/control deficiencies and material weaknesses are included. These reports provide an overview of the weaknesses and deficiencies in the organization's internal controls and financial reporting processes. They help management understand the areas that need improvement and take necessary actions to enhance internal controls.