Whats the doubt ?

Please comment here only in answer section

sir in this particular question how we can draft answer . Is it  suitable if we explain about RMM ( inherent and control risk )  or only inherent risk factor is answered.

Question is not properly drafted, not audit risk but inherent risk is assessed at transaction and account balance level see below link
See below link

IPCC PM Question 26 (b) Write a short note “Audit risk at the account balance level and at the class of transactions level”