Which group could potentially be included in a fraud risk assessment team?

A fraud risk assessment team should be composed of individuals with diverse expertise and perspectives to ensure a thorough evaluation of potential fraud risks. Including internal and external resources with expertise allows for a comprehensive understanding of the organization’s operations and the fraud schemes that could affect them. Internal resources can offer insights into the company's culture, processes, and existing controls, while external experts can bring in a broader perspective, including industry standards and best practices. This amalgamation of skills and knowledge enhances the team’s ability to identify vulnerabilities and develop effective strategies for fraud prevention and deterrence.

The other options limit the scope of expertise and do not provide a well-rounded approach to fraud risk assessment. Focusing solely on external auditors, compliance officers, or senior management misses out on valuable insights from various stakeholders who are essential for a well-informed assessment.