> For the complete documentation index, see [llms.txt](https://engyon.gitbook.io/engyon/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://engyon.gitbook.io/engyon/en/reference/risks-in-engyon/risk-assessment.md).

# Risk assessment

On this screen, users can link inherent risk factors, internal control, and risks to each other during planning. In the <kbd>Risk assessment</kbd> screen, the Auditor creates the cohesion between inherent risk factors, internal control, and identified risks.

On the left, inherent risk factors (IRFs) are recorded, including probability and impact scores and linked assertions and audit units.\
In the middle, internal control is displayed per process and system.\
On the right, specific risks of material misstatement are formulated and assessed.

This screen forms the analytical heart of the planning: here, the Auditor translates knowledge of the entity into a substantiated risk analysis. The links ensure that the common thread remains visible between cause (IRF), control, and the final risk assessment.

<figure><img src="https://3419470012-files.gitbook.io/~/files/v0/b/gitbook-x-prod.appspot.com/o/spaces%2FlCLpgvBdsI5EtVhqOksu%2Fuploads%2Fgit-blob-c33eae3c18f95a7c0276e2674780c1f69fab6d20%2Freference-risk-assessment.png?alt=media" alt=""><figcaption></figcaption></figure>

In underlying subpages you will find more information about:

1. [Inherent risk factors](/engyon/en/how-to-guides/risks/creating-an-inherent-risk-factor.md)
2. [Risks](/engyon/en/how-to-guides/risks/creating-a-risk.md)
3. [Internal control measures](/engyon/en/how-to-guides/risks/recording-processes-applications-and-internal-controls.md)