You are a staff auditor for E&Y assigned to their audit of the video game company called Blizzard Entertainment Inc. They assign you the expense portion of the audit to complete by yourself.

1. What are three risks you should be concerned with on this audit? Be specific and give examples.

2. What are three tests you would conduct? Name one assertion you would be testing as part of each test? Be specific and give examples.

3. What are two controls you would expect to see? Be specific and give examples.