As the recently hired controller for Hatfield Corporation, you have observed that the company's audit committee is

Fantastic news! We've Found the answer you've been seeking!

Question:

As the recently hired controller for Hatfield Corporation, you have observed that the company's audit committee is composed mainly of inside directors. In addition, it appears that the committee rarely holds a meeting. Based on your observations regarding the audit committee, which fraud risk exposure group is represented in this case?