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# Duplicate standard IRF in coupled audit

Question: In my coupled audit I see one or both standard IRFs twice. How does this happen and how do I resolve this?

**Answer:**

In every audit, two standard Inherent Risk Factors (IRFs) are created, namely:

1. assumed fraud risk factor(s) within revenue recognition;
2. Management override: Due to its position, management can override internal controls and manipulate accounting records, creating an increased fraud risk of a material misstatement;

When you couple one or both standard IRFs in a group audit to an underlying coupled audit, duplicates are created there. This is because every audit already contains these two standard IRFs at the moment it is created.

If you create a coupled audit (from an audit unit/component in the group audit), the same standard IRFs are created again in the coupled audit. If you then couple the IRF from the group audit to the coupled audit, they appear twice there.

**Solution:**

First check whether the IRF at the group level is identical in content to the IRF in the coupled audit.

* **Are the IRFs not identical (and do you want to keep both)?** Then decouple the IRF in the group audit from the coupled audit.
  * Open the IRF in the group audit.
  * Under *scope* and *audit units*, remove the coupled audit from the audit unit to which it belongs.
* **Are the IRFs indeed identical (and do you want to use only one)?** Then delete the non-coupled IRF in the coupled audit.
  * Preferably do this before risks or procedures have been coupled to this IRF, i.e., as soon as possible after the coupled audit has been created.