Be sure to address the three categories of risk (incentives/pressures, opportunities, and attitudes/rationalization) in your memo. . Remember to address how these risks would affect the audit plan (more or less work, different types of work, changes in the timing of testing, etc.) and what processes or accounts would be affected. You may use your textbook as a guide to various fraud risk factors. You may ask for clarification from Ms. Crawford via email to jls899@psu.edu. Include the phrase "403W Crawford" in the subject line so that it will not be missed