QUESTION 2 For each of the factors listed below: (1) explain why there can be an increase in inherent risk; (ii) provide one example, and Factors: (a) Unusual pressure on management (b) Nature of the entity's business (c) Significant changes in IT (d) Insufficient IT skills and resources (e) Judgement involved in determining account balances QUESTION 3 (a) Classify the following indicators of going concern problems as either Financial, Operating or Other. Nature Indicator Loss of key management personnel without replacement Adverse key financial ratios Adverse changes in legislation Shortage of necessary inputs Substantial operating losses (b) State the three components of the "Fraud Triangle