Rajiv Khan, CPA, is using audit data analytics to assist with the testing of journal entries. He has obtained a general ledger data extract directly from the financial accounting system to work with. Rajiv is trying to identify unusual journal entries recorded during 2023 and would like your opinion on his test approach. His approach so far includes analyzing the general ledger for the following items: Journal entries posted close to the end of the year Journal entries that contain words that indicate an adjustment was made, such as error, reverse, and adjust Journal entries posted by unauthorized users Which of the following 5 entries may increase the risk of misstatement due to error or fraud? (5 answers are correct.)

Transactions just below or at transaction approval thresholds

Balanced journal entries

Significant value journal entries

Entries that are rounded

Entries posted during regular work hours

Entries posted to rarely used accounts

Entries posted right after the end of the reporting period