Final answer:
To mitigate risks in e-mail confirmation of accounts receivable, auditors should request original forms to be mailed or verify via telephone call for better validity.
Step-by-step explanation:
To reduce the risks associated with accepting e-mail responses to requests for confirmation of accounts receivable, an auditor would most likely request the senders to mail the original forms to the auditor or the auditor may follow up with a telephone call to verify the response. E-mail responses can be less reliable due to the possibility of fraud or miscommunication, and following up with a more secure method such as mailed responses or phone calls can provide greater assurance that the confirmations are valid.