Brainstorm with your group about fraud risks! Based on your understanding of fraud risk assessment and the case information, identify at least four specific fraud risk factors related to Urgent. Classify these risks in terms of What Can Go Wrong (W CGW) with each of the significant accounts and relevant assertions identied for Urgent's revenue and accounts receivable cycle. c. What do you believe is the most significant risk related to the revenue account for Urgent? d. What special audit considerations would you propose in response to the signicant risk you identified above? In your response, consider how you would change your approach to the nature, timing, and extent of evidence in response to the identified risk. e. Document your response in a memo to the audit file. F"?J 2. Based on the tests of controls and other Information Technology General Controls (ITGC) testing, your firm has concluded that the data les supplied to you for your procedures are complete and accurate. The conclusion was based on tests of controls over data input risks, including all relevant data elements (e.g., invoice date), data integrity risks, and the relevant automated application controls. However, it is also important to confirm that the data, once imported into IDEA or Tableau, was transferred into the technology tool in a complete and accurate manner prior to working with the data within the technology tool. Import all supplied data into IDEA and then reconcile the data with the supplied trial balance and check gures from the case. Simply stated, you must check that the data has been transferred in a complete and accurate manner at each step in the process. Thus, to ensure that you are working with the set of transactions and balances that the client used to calculate Sales Revenue and Accounts Receivable, answer the following questions: a. What are the total number of sales that comprise the $84,867,855 total in sales revenue shown on the trial balance as of 12/31/2021? b. What are the total number of unpaid invoices that comprise the $11,988,886 total in gross accounts receivable shown on the trial balance as of 12/31/2021? Assume that Urgent has no outstanding accounts receivable from 2020. c. Data visualization tools such as Tableau can be used to help audit teams identify items or specific areas of higher risk within an entire population. Prepare data visualizations to help you better understand the fraud risk. Some examples of possible visualizations include the following: i. Sales by territory ii. Sales by distributor iii. Sales by quarter iv. Sales by territory by quarter v. Sales by product by territory vi. Fourth quarter sales by territory vii. Sales vs. sales goals for fourth quarter by territory viii. Sales by quarter by territory vs fourth quarter sales goals d. Compose a memo that incorporates your data visualizations to be included in the audit documentation file that identifies any pattern in the data that you believe