4 . Fraud risks related to Tesla's business and operating conditions . a . Review the business risks disclosed by the company ( see Tesla's 2015 Annual Report , Item IA Risk Factors and Item & Financial Statements and Supplementary Data , Note 2 and Note 13 ) . How might some of these business risks from the external environment also create fraud risks within Tesla ?" b. What fraud risks are posed by Tesla's expansion plans and the company's ability to operate as a going concern ( see " Tesla's 2015 Annual Report , " refer to Item IA ) ? C . What related - party transactions support Tesla's financial performance ( see" Tesla's 2015 Annual Report , " Item ] Manufacturing ) ? How might these transactions create opportunities for fraud