You are the new audit senior on the LCo engagementa pharmaceutical company with three successful drugs and some new drugs in progress in its R & D pipeline. In developing your audit plan and considering LCo's inherent risks. Indicate whether (1) each of these factors tend to increase [I], decrease [D], or have no effect [NA] on inherent risk, and (2) the reasoning for your answer: a. CEO, Tom Smith is a major LCo shareholder. b. Your firm has audited LCo for the last four years. c. LCo has experienced high turnover of key accounting personnel during the last two years. d. LCo's internal audit function reports to the audit committee. e. LCo's drug LifeSave users have sued LCo, claiming that the drug adversely affects their heart functions. LCo is confident that LifeSave has no such side effects.