$1.$ Discuss four different characteristics of journal entries that may be indicative of risk associated with MAKING journal entries. For instance, think about the timing, who makes the journal entry, or even patterns that may appear over time that would be of interest to investigate. List out at least $4$ different flagged characteristics that would need to be investigated and explain the concern affiliated with each journal entry. For example, journal entries made outside of normal business operations may be one characteristics that would signal a journal entry risk. Some general analyses to consider include account analyses, user analyses, and journal entry characteristics analyses. Note, a journal entry can be flagged for multiple concerns. For example if someone made a large entry to revenue on the last day of the year it would be flagged due to the "timing" of the journal entry as well as the "materiality" of the amount made to a revenue account. Think about the process of making a journal entry and the risks associated with the process $($i$.$e$.,$ manually typing in the entry$).$ Do not focus on account specific risks as those will be addressed through substantive procedures. Keep in mind that testing the GL dump is the starting point to validate the data and numbers that drive the remainder of the audit procedures.