Decision makers are typically forced to rely on others for information. when the source of the information is removed from the decision maker, the information stands a greater chance of being misstated. A decision maker may become detached from the source of information due to geography, organization layers, or other factors. This describes which cause of information risk?

1. The lack of CPA independence
2. The remoteness of information
3. The volume and complexity of underlying data
4. The motive of the preparer