How is a structural threat reduced to an acceptable level? *three (3) ways*

1. At a level of government other than the one of which the audited entity is a part, i.e., federal auditors may be auditing a state government program, or state auditors may be auditing a county government program 2. If the head of an AO meets any of the following criteria: - Directly elected by voters of the jurisdiction being audited - Elected or appointed by a legislative body, subject to removal by a legislative body - Appointed by someone other than a legislative body, so long as the appointment is confirmed by a legislative body and removal from the position is subject to oversight or approval by a legislative body - Appointed by, accountable to, reports to, and can only be removed by a statutorily created governing body, the majority of whose members are independently elected 3. Appointed by, accountable to, reports to, and can only be removed by a statutorily created governing body, the majority of whose members are independently elected