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The audit of inventory is often the most involved aspect of an audit. Describe at least three inherent risk factors that affect the audit of inventory.
Aversive Events
Unpleasant or harmful events that an individual seeks to avoid or escape from.
Generalized Inability
Broad and pervasive lack of capacity in learning or accomplishing tasks, often not limited to one specific area.
Aggressive Model
A concept in social psychology that suggests observing aggressive behavior can lead individuals to imitate such behavior.
Locus of Control
A psychological concept referring to individuals' beliefs regarding the extent to which they can control events affecting them.
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