[Commercial risks] Low realization rate

[Commercial risks] Significant fees (more than 100 K)

[Commercial risks] Issues may not be completely reflected in the deliverable
[Contractual risks] Significant changes to the proposal/engagement
letter/normal terms and conditions (such as liability cap, indemnity or
addressees). Consultation with relevant OGC/R&Q is required before
proceeding with the engagement.
[Contractual risks] Changes in the scope of work that may not be reflected in
the engagement letter
[Contractual risks] Confidentiality Agreement requested not reviewed by
OGC
[Deliverable distribution risks] Deliverable will be widely distributed to a
large number of third parties (which may include multiple customers) or to
the general public, or will appear in an offering circular or regularly filling
(see Matrisk #38) OR outside of the normal practice of your BU
[Independence risks] Changes in the scope of work which would impair our
independence for restricted clients
[Project environment risks] Client management lack of experience/functional
skills
[Project environment risks]Restrictions on access to information or quality of
information not sufficient to deliver properly the service
[Project environment risks] Client is unclear about the work they want us to
carry out/difficulty in estimating budget
[Project environment risks] Project in difficulty with possibility of failure/high
risk transaction will not occur or that has already failed in the past
[Project environment risks] Unreasonable pressure on deadlines and
timescales or unrealistic expectations so that a diligent approach to do the
work may be impaired
[Project environment risks] Major internal control weakness in areas where
services are being performed
[Project environment risks] Client staff not committed to project or no client
project committee in place or client structure to take management decision
not in place

[Resourcing risks] Higher level of complexity of the engagement (e.g.

multiple locations, significant multiple work teams and parties involved, long
term engagement (more than one year))