BZM Company has been in a period of rapid expansion and has undergone several changes since the previous risk assessment was conducted. The Company’s independent auditors are conducting an updated fraud risk assessment. Which of the following factors should the auditors focus on as potentially having a substantial effect on the Company’s fraud risks?

Multiple Choice

• The acquisition of two smaller competitors.

• The new incentive program for the sales team to drive the Company’s expansion.

• All of the above.

• The recent software conversion for BZM’s customer management program.