Evaluate control risk based on this, 'CLIENT PROVIDED INFORMATION $$ Crest Outfitters is a retailer and wholesaler of bags and camera accessories. It produces over $70$ products, and hundreds of people work full$-$time at partner factories manufacturing their products. $$ Launched in $2011,$ Crest Outfitters has raised more than $$16$ million over the course of eight Kickstarter projects, making them the world$$s most crowdfunded active company. $$ The company has raised $$0\mathrm{.}00$ in external capital funding. One hundred per cent of the company is owned by employees. Anjani and Peter own $25\mathrm{.}5$ per cent each of Crest Outfitters. $$ Crest partners with over $100$ social media influencers to help build its brand, through reviews on YouTube and posts on Instagram and other social media platforms. No remuneration is paid to these influencers. Instead they are provided with free products and any travel costs to attend Crest Outfitters$$ events. $$ A number of Crest Outfitters$$ products have won awards, including Camera Bag of the Year, Camera Strap of the Year and Innovative Travel Product of the Year. $$ The company did experience an issue in $2012$ with a faulty connector on the One Camera Strap product. Crest Outfitters sent every customer who had purchased the Strap from the faulty batch a replacement connector set, regardless of whether the customer experienced a fault. $$ Staff receive bonuses based on the financial and non$-$financial performance of the company. Executives receive cash bonuses of up to $10$ per cent of their base salary for reaching financial targets and positive ratings of their performance by their employees $($given anonymously$).$ Other staff receive cash bonuses of up to $10$ per cent of their base salary and, in some circumstances, shares in Crest Outfitters, based on meeting performance targets for their specific roles. $$ Staff whose performance is lacking are mentored through a process of self$-$reflection and development of a plan for improvement. $$ Performance targets include sales$/$revenue growth of $3\mathrm{.}5$ per cent, customer satisfaction rating of four out of five stars and successful handling of customer issues within four business days. $$ The management team gets together monthly to conduct a risk assessment process to determine whether there are changes in the existing business risks or new risks on the horizon. They also meet if events change rapidly. The small nature of the company and strong cohesion between staff members means they respond well to changes in the environment, often moving or responding first within their industry with actions to minimise the risk. $$ Crest Outfitters uses Microsoft Teams as the main internal channel for communication, with areas on the platform to allow staff to make suggestions to improve products or processes, receive feedback and generally keep up to date. All staff are involved and it is not restricted to staff only within the Australian offices, but is also accessible to staff in international locations. $$