BZM Company has been in a period of rapid expansion and has undergone several changes since the previous risk assessment was conducted. The Companys 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 Companys fraud risks?

Multiple Choice

• The acquisition of two smaller competitors.

• The new incentive program for the sales team to drive the Companys expansion.

• All of the above.

• The recent software conversion for BZMs customer management program.