The Sarbanes-Oxley Act requires that companies perform a risk assessment on their internal controls over financial reporting. Numerous factors such as inherent risk should be considered, and you should involve your auditor in these discussions to ensure that you are performing the appropriate amount of work. For confidential support call the Samaritans on 08457 909090 or visit a local Samaritans branch, see www.samaritans.org for details. In the U.S. call the National Suicide Prevention Line on 1-800-273-8255 or go to www.suicidepreventionlifeline.org.”]
Source: https://www.csoonline.com/article/2117466/risk-assessment-and-sox.html