You are the director of internal auditing for a corporation with total assets of \($50\) million. It manufactures its products in ten strategically located regional factories and sells, distributes, and services these products through a network of warehouses and branch offices located in most major cities. You are preparing an audit work schedule for the coming year that will use your audit staff in a manner that will maximize its effectiveness and minimize audit costs. In the next year's work schedule, you are considering auditing the company's numerous imprest cash funds. These funds, amounting to \($1,000,000,\) are located in the home office, ten factories, and 110 warehouses and branch offices. The average balance of the cash funds in each of the warehouses and branch offices is \($5,000.\) List five factors you should consider in determining how to allocate next year's internal audit staff time to an audit of the company's cash funds. Briefly discuss the rationale supporting each of these five factors.