Gomez a member. is the CFO at Panga noustries and directy supervises the work of Dustin. the controler. Dustin has been workinowith Gomez for $8$ years and has always produced outstanding deliverables. The CEO has given Gomez a major project and Gomez hasbeen workina nonstop on it for the ast three months. in that time. Gomez has not been able to review the financial statementsprepared by Dustin and has iust given them straight to management and the Board of Directors.

Which of the following threats to compliance is illustrated by this situation?

Friendship threat

Familiarity threat

Self$-$review threat

Self$-$interest threat