Economics · Auditing - Control Environment

An audit manager notes that a charity's control environment may be weak. Which TWO of the following statements are valid reasons for this weakness? 1. The charity has a detailed constitution explaining how its income can be spent. 2. The finance department relies on volunteers who may lack formal accounting experience. 3. A high proportion of the charity's income is received in the form of cash. 4. Understaffing in the finance department occurs due to the ad hoc nature of volunteer working hours.