Final answer:
Top management personal characteristics are a consideration that influences the risk of fraud in a company, as they set the ethical tone and can impact adherence to internal controls.
Step-by-step explanation:
According to the text, one consideration that influences the risk of fraud when identifying a company's fraud risks is top management personal characteristics. This factor includes the attitudes and behaviors of those at the highest levels of the company, who can significantly impact its culture and ethical climate. Factors like management's disregard for internal controls, overemphasis on earnings projections, or a history of violations can all heighten the risk of fraud within the organization.