John and Kayla, two audit staff associates are discussing potential telltale signs to watch out for during an audit, which may indicate an increased fraud risk. Which of the following would represent an increased fraud risk? The firm they work for has a company policy which dictates that no clients with related parties or related party transactions will be taken on. The clients that their firm takes on have robust and effective whistleblowing systems, and the anonymity of the informant is protected throughout. The clients their firm works with have historically had low turnover and strong employee retention in key positions. One of their clients has recently installed a new system of internal control which the client's staff are currently familiarizing themselves with and are not yet fully proficient in