Which Two of the Following Are External Risk Factors That

Multiple Choice

Which two of the following are external risk factors that an entity might consider?

A) Technological development can affect the nature and timing of research and development or lead to changes in procurement.
B) Changing customer needs or expectations can affect product development, production processes, customer service, pricing or warranties.
C) The quality of personnel hired and methods of training and motivation can influence the level of control consciousness within the entity.
D) The nature of the entity's activities, and employee accessibility to assets can contribute to misappropriation of resources.