（多选）审计机构或审计人员可以控制的风险因素有（ ）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='30692' and id < 2473822 and id<>'2473822' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='30692' and id > 2473822 and id<>'2473822' order by id asc limit 5