Farm Fresh Foods Inc. (FFF) is a new food distribution company that has been profitable since the second month of operations. It has arranged with Smith LLP, an accounting firm, to conduct an external audit of its first year of operations. FFF has a large electronic data processing (EDP) installation with six EDP employees, including the EDP manager, a former accountant who is taking courses to upgrade her skills in computer operations and programming. Mary Heston of Smith LLP is in charge of designing an audit plan for the EDP function, and Ahmed Khan is auditing receivables, purchases, and payroll.

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What should the auditor consider when assessing the risks related to this IT environment?