PO5.2 ANALYZE LIKELIHOOD / IMPACT
Analyze and define the likelihood and impact of each identified risk.
Understanding the likelihood and impact of risks will help form the basis for resource allocation and ensure appropriate responses and controls are established. Management should understand the risks that are predominant in the entity's industry and those risks that are likely due to past violations by the entity.
To understand the true impact of risk, the entity must take into consideration that fines or penalties may multiply with each recurring event.