risk assessment

evening please help me with this i do not understand how assessment of the risk of material misstatement increase or decrease? can you explain to me this please which one increase or decrease?

1.The financial director has been very evasive in answering questions,generally displaying a very dismissive attitude to the audit.

2. Some of the products manufactured by the company have not kept up with the market requirements.
3. in prior year directors annual bonuses were based upon earnings reflected in the audited financial statements.this policy has been abandoned and the bonus is now based on performance outcomes that are discussed and agreed on an individual basis at the beginning of each financial year
4. The company decided to retrench its internal auditors in a cost cutting exercise;the holding company internal auditors will be available if required.
5.Close to the end of the year a number of complex entries relating to asset revaluations were put through.
6.for the six week prior to the end ,the credit controller was absent from work due to ill health.during this period a number of employees in the section took over his duties;i.e. authorizing credit terms,passing credit notes.
7.Management is regarded by staff as being very dictatorial as certain members of management will frequently override controls. Some staff members have expressed the view that the holding company put too much pressure on management to perform.
8. Numerous transactions take place with other companies within the group