1. If relevance and reliability of the information used as audit evidence is a consideration, which of the following decreases the reliability of data? a) strong internal controls b) data from multiple sources c) numerical data d) unstructured data 2. Which internal control reduces the risk of fraud in sales adjustment transactions? a) proper authorization of all sales adjustment transactions. b) proper authorization of credit for returned or damaged goods. c) proper authorization for the writing off bad debts. d) all the above