How do the following statements affect the control risk, inherent risk, detection risk, RMM? Explain why? IR/CR yes or no? RMM and DR increase,decrease or no effect?

	Factor	IR Factor	CR Factor	Why? Comments	Impact on RMM	Impact on DR
1	Apollo advanced $1.25 million to Larry Lancasters secretary.
2	Apollo does not have adequate documentation supporting customer returns of product.
3	Apollo has maintained a positive trend in net income over the past several years, and has a strategic emphasis on meeting profitability targets.
4	Apollo has not allowed your firm to speak with the predecessor auditor about their withdrawal after last years engagement.
5	Apollo installed a new computer system mid-year.