23. Financial statement ratio analysis can be helpful in identifying the warning signs of financial statement a red flag and merit further investigation? 2 a. Industry average gross margin is 44% and the client's gross margin is 45%. b. Lease expense has accounted for 10% of general and administrative expenses this year and 11% last year. c. Since last year, Sales revenue increases by 27% and cost of goods sold decreased by 1%. d. Payroll expense, which includes healthcare costs, increased by 10% last year and this year by 13%. 24. The following are examples of computer crimes except 4. Identity theft 2 b. Voicemail fraud c. Disclosure of confidential data d. Overstating loss reserves e. Data destruction and sabotage Nine sed