Amy Shute is a store manager with HiTech Ltd, a company selling household electrical products with prices ranging from a few dollars to thousands. As the store manager, Amy has full authority to write off items with quality problems or provide free items to customers who are not happy with the HiTech products they purchased. During the current financial year, Amy stole many products worth a total of approximately $200,000, claiming them for poor quality and customer complaints. Her contract was terminated.

i) Identify and explain the type of fraud risk that is present in this case.
ii) Identify and explain the fraud risk factor.
iii) Identify TWO key accounts that are potentially affected by the fraud. For each account, identify ONE key assertion that is at risk.