Prepaid expenses are generally assessed to have a low inherent risk. Why would intangible assets present serious

Question:

Prepaid expenses are generally assessed to have a low inherent risk. Why would present serious inherent risk consideration?

Intangible Assets
An intangible asset is a resource controlled by an entity without physical substance. Unlike other assets, an intangible asset has no physical existence and you cannot touch it.Types of Intangible Assets and ExamplesSome examples are patented...