Final answer:
Salaried sales personnel is not considered a factor indicative of increased financial reporting risk when considering a client's risk assessment policies. These changes can introduce complexities and uncertainties that may impact the accuracy and reliability of financial reporting.
Step-by-step explanation:
The factor that is not ordinarily considered indicative of increased financial reporting risk when an auditor is considering a client's risk assessment policies is salaried sales personnel. Salaried sales personnel are not directly related to financial reporting and are less likely to have a significant impact on the accuracy and reliability of financial statements. On the other hand, the implementation of a new information system, rapid growth of the organization, and corporate restructuring are all factors that can increase financial reporting risk.
The other options—implementation of a new information system, rapid growth of the organization, and corporate restructuring—are generally considered factors that may increase financial reporting risk. These changes can introduce complexities and uncertainties that may impact the accuracy and reliability of financial reporting. Salaried sales personnel, while relevant for other considerations, may not necessarily be a primary factor in assessing financial reporting risk.