Consult Paragraphs 5-8 of PCAOB Auditing Standard No. 8 and Paragraphs 7-10 of PCAOB Auditing Standard No. 12. Based on your understanding of inherent risk assessment and the case information, identify three specific factors about Qwest's business model that might cause you to elevate inherent risk if you were conducting an audit of internal control over financial reporting at Qwest.