Evelyn is the controller of Mylan Connections (MC), a public relations firm with 50 account managers. Travel expenses for the consultants represent one of the largest expenses for MC. Evelyn does a thorough review of each expense report at the end of the month to ensure that all expenses are valid. The expense reports are then passed on to the VP Operations for his approval. When Evelyn is on vacation, the VP Operations simply approves the expense reports to ensure there are no delays in reimbursing the consultants. The situation above best describes what kind of risk?

a. Audit risk.

b. Inherent risk.

c. Control risk.

d. Detection risk.