The last two steps in the accounting process are preparing a trial balance and then preparing the balance sheet and income statement. This information is provided in order to communicate the financial position of the entity to interested parties. Step #4 -- Sort and Prioritize. Using the risk analysis system I presented in “10 Steps to Do It Yourself CRAMM”, make an effort to prioritize potential effect; taking into account the effort, costs, and probability of its occurrence. Of course, full probability assessment is beyond the scope of this article, but you can get pretty close.
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