What are the most significant areas of concern to you as an internal auditor? You should be able to come up with at least eight risks in your own words (do not cut and paste from the case). List them in order of highest to lowest. Do not include more than two risks in any of the seven categories in the case. List the control(s) you would expect to find to mitigate each risk. For the COSO Component, pick which COSO component(s) is most applicable and why? You may include more than one of the five components.