High risk areas include, but are not limited to, labor, labor burden, change orders (multiple facets), allowances, subcontractor buyouts, fee and bonus calculations, insurance (multiple aspects), accounting and substantiation of costs. Other areas include multipliers and fixed cost components or markups that are not normally subject to audit. While there are all types of other problems that can and do occur on a random basis, the areas listed above represent those areas that we believe have a higher propensity for problems.