Question $40(2\mathrm{.}5$ points$)$

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Maurice is currently engaged to assist their client in identifying and preparing a risk statement relating to the revenue cylce. The risk statement prepared by Maurice must inlcude:

Question $40$ options:

$1)$

the improvement and the solution.

$2)$

the improvement and the possible outcome.

$3)$

the issue and the solution.

$4)$

the issue and the possible outcome.