Thank you for the question.
Perhaps I could talk about two types of risk in this kind of situation.
The first is, and it's been mentioned before, that there is the potential for financial gain. The second kind of risk is probably less obvious. Having looked at certain cases over and over again from some of the same companies, there can be what we call in audit land “familiarity risk”.
There are those two types of risks. I do emphasize that we didn't go looking for cases and we didn't find a case. Our concern was that those controls have to be strengthened to ensure there was no shadow of a doubt cast over any of the employees doing this important work.