List and Briefly Explain Four Factors That Increase the Auditor's

question 21

Essay

List and briefly explain four factors that increase the auditor's risk from accepting an audit engagement.

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Definitions:

SCADA Attack

A cyberattack targeting the Supervisory Control and Data Acquisition system, which is used for controlling infrastructure and industrial processes.

Power Grids

Networks of electrical transmission lines, substations, transformers, and generators that distribute electricity from producers to consumers.

Nuclear Power Plants

Facilities that generate electricity through the controlled nuclear reactions of radioactive materials, such as uranium.

Phishing Attack

A fraudulent attempt to obtain sensitive information by disguising oneself as a trustworthy entity in electronic communication.