What factors increase the audit risk and recommend audit procedures.

60% of the suppliers from which Almond Limited sources it's almonds are owned by US firms, which demand payment in $US prior to the almonds being supplied. In January, Almond Limited upgraded its accounts payable system to a fully integrated package that automatically updates the general ledger when creditor entries are made. Some problems have been experienced with the creditors ledger, which is split into $US and $AUD amounts. In some cases, $US amounts have been recorded as $AUD, resulting in inaccurate creditor balances. Month-end rollovers have also proved problematic, with creditor balances being incorrectly reset to zero at the first of every month. This has required each creditor's history to be re-entered manually each month, a time-consuming process that is taking accounting staff away from their normal duties.