e view View Help Acrobat When calculating risks in Excel, use the Risk ID field to perform distinct counts. When calculating internal controls in Excel, use the Control ID field to perform distinct counts. Questions: 1. Which auditable entity is responsible for the largest number of internal controls? Accounts payable 2. Which business process includes the largest number of internal controls? 3. Which risk is mitigated by the largest number of internal controls? Theft and Fraud 4. How many risks started with the inherent likelihood score "medium high" but now have a residual likelihood score of "medium," due to the implementation of internal controls? 22 5. How many risks started with the inherent likelihood score "medium low" but now have a residual likelihood score of "low," due to the implementation of internal controls? 51 6. How many risks started with the inherent impact score "high" but now have a residual likelihood score of "medium," due to the implementation of internal controls?