As the IT audit senior of the engagement, you are presenting to the IT manager and partner (as part of the planning meeting) the results of the risk assessment performed in Exhibit 3.3. Based on such results (look at Exhibit 3.3, under the "Risk Rating" and "Action Priority" columns), it seems clear that the audit should focus on Financial Application #2 (FA2). Nevertheless, the IT manager and partner, based on previous relevant experience, believe that the audit should be performed on Financial Application #1 (FA1). The planning meeting is over, and you still feel doubtful on the decision just made. Your task: Answer the questions below showing why the audit should focus on FA#2. In other words, think of additional information not necessarily documented in the risk assessment shown in Exhibit 3.3 related to.