What possible risks are associated with the following situations, and as external auditor what recommendations can you make to mitigate those risks?

a.The tendency of some real estate/construction company to use money received from one client project to pay for the costs of a second construction project.

Risks:

Recommendations:

b.Behest loans lend by bank

Risks:

Recommendations:

c.Having a sole donor/provider for a specific project of a non-profit organization

Risks:

Recommendations: