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Which of the following independent risk factors is related to inherent risk? 1. There are no restrictions on warehouse access by employees. 2. Client engages

Which of the following independent risk factors is related to inherent risk?

1. There are no restrictions on warehouse access by employees.

2. Client engages in related party transactions.

3. Client is one of the largest industry's based on its market share and size.

a Item 3

b None of the above

c Item 2

d Item 2 and 3

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