Which of the following would increase, decrease or have no effect on the auditors’ estimation of inherent risk?

a) A new computer system had been installed in the year (increase/decrease/no effect)
b) The company has set up an internal audit department (increase/decrease/no effect)
c) The new financial director was previously the production manager (increase/decrease/no effect)
d) The financial controller has been with the company for twenty years (Increase/decrease/no effect)