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Essay text:
This is due to Wal-Mart being a low-cost leader in the retail industry.
Wholesale stores, such as Costco and Sam's, are also Target's competitors because they are continuing to differentiate themselves by offering more varied products and of a higher quality. Another competitor risk that Target has is the department store sector of the retail industry. Department stores, such as Macy's and Dillards, are known to carry designer products, but not at a designer price.
Source of Threat:
Activity Likely to be Affected:
Potential Key Controls Related to Business Risks:
Potential Financial Impact:
Other Information:
Audit Risk(s):
Audit Implications (Audit Response) to Identified Risk (e...
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