1. [5 points) Based on your understanding of fraud risk assessment and material: o identify at least three (3) specific fraud risk factors related to Helio. 2. [5 points] Using the data visualizations, compose a memo that identifies any patterns in the data that you believe may be indicative of specific audit risks. In your memo, be sure to link the identified risks to the appropriate significant account and relevant assertions, 1. [5 points) Based on your understanding of fraud risk assessment and material: o identify at least three (3) specific fraud risk factors related to Helio. 2. [5 points] Using the data visualizations, compose a memo that identifies any patterns in the data that you believe may be indicative of specific audit risks. In your memo, be sure to link the identified risks to the appropriate significant account and relevant assertions