This is an internal audit question

In general, what are the fraud risk indicators that internal auditors should be aware of? How are these 'red flags" (fraud risk factors) influenced by industry and geography? Why does it seem that c more vulnerable to fr ertain areas and assets are aud, that is, what "relative risk" considerations need to be factored in? Expand these considerations to materiality (that is, the significance or importance to achieving organizational objectives) and the appropriateness and sufficiency of evidence