Which of the following factors will result in an increase in inherent risk at an account balance$/$class of transactions$/$disclosures level, but not at the financial statement level? a$.$ There is poor segregation of duties in the purchase function. b$.$Transactions in general are fairly simple and non$-$complex.C$.$The wage clerk is believed to be incompetent at his or her job.There has been a history of error affecting the cut$-$off of revenue transactions.e$.$ The auditor has reason to believe that management lacks integrity.