WW classifies its customers as A, B, or C type. A-type customers are the OEMs, which order relatively large annual volumes. WW has four OEM customers, and each has its own negotiated pricing with WW for its various wheel models (also referred to in the case study as units); shipments are made to OEM locations in the United States, Canada, and Mexico. Each OEM's prices are the same, regardless of the country. B-type customers are larger auto parts suppliers and tire retailers (typically, chain stores) that have locations throughout the United States, Canada, and Mexico. WW has established volume discounts that can be achieved by B-type customers. C-type customers are smaller, often single-location, auto parts and tire retailers that order from the same standard price list as B-type customers (but they do not qualify for volume discounts due to their low-volume purchases). For B- and C-type customers, standard price lists differ between the three countries served and are updated several times a year. OEM prices are negotiated annually with each OEM and generally do not change during the year; volume discounts also are negotiated with OEMs on an annual basis. 1. Categorize the risk: Unauthorized changes are made to the