Company A is active in the electronics industry, with its competitors being Apple, Google, and Samsung. Company A currently makes cellular phones, tablets, and laptop computers. During 2022, Company A decided to create and release a new smart watch, with the fitness capability of a Garmin watch and the smart technology of an Apple watch. Company A focused on selling the new smart watch to technology lovers rather than fitness gurus. Because of this, analysts estimate that Company A will only sell 10% of the product made. To fund this new release, Company A depleted the majority of their cash on hand. Per their debt covenants, Company A was required to have $50 million of cash on hand; after the smart watch release, Company A only had $10 million. Since Company A no longer had the required cash on hand, they lost their financing agreements with Wells Fargo. In November of 2022, two months before their year end, Company A's Chief Accounting Officer (CAO) suddenly retired. With no warning and the year end fast approaching, Company A quickly hired a replacement. The new CAO has not worked in the electronics industry before and has no public accounting experience; they previously worked for a large healthcare organization as the Vice President of Accounts Payable. IDENTIFY THREE (3) FACTORS REGARDING COMPANY A THAT WOULD INDICATE A HIGHER RISK ASSESSMENT