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One form of the risk model is AAR=IRCRPDR In auditing inventory, you decide to increase reliance on controls. You also note significant additional borrowings with

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One form of the risk model is AAR=IRCRPDR In auditing inventory, you decide to increase reliance on controls. You also note significant additional borrowings with inventory as collateral. Indicate the effect on control risk: No change Decrease Increase Cannot determine

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