4.(Target Corporation) Based on the background research and analytical procedures performed in Stages 1-3, summarize your observations about the companys business, including your assessment of the clients business risk. Prepare a broad audit plan: (Target Corporation) a. Which transaction cycles are the high-risk areas? (Target Corporation) b. Identify at least three risk areas in the audit of this company and describe: (1) the risk; (2) why you have assessed this as a specific risk; and (3) how you would perform the audit to address this risk.(Target Corporation) c. If management faced tremendous pressure regarding the entitys financial performance, what opportunities might exist for them to engage in fraudulent financial reporting? (Target Corporation)