Question: The audit partners of DGH CPA firm are meeting with a major client's internal audit function to discuss fraud risk assessment procedures instituted by the

The audit partners of DGH CPA firm are meeting with a major client's internal audit function to discuss fraud risk assessment procedures instituted by the client. The audit partners are particularly interested in learning of any areas of increased audit risk, and why these risks may exist. Which of the following choices represent areas of increased risk that the external auditors may choose to focus on?

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