Johann is the comptroller of Super Tech Inc., a highly aggressive firm in the high-tech industry that specializes in software development. Sally, the CEO, prides herself on her ability to make fast decisions and doesn’t worry about documenting her actions. Her favourite sayings are, “We can’t spend all of our time writing things down” and “Why worry? That’s why we have insurance and lawyers.” This approach appears to have served her well, at least in the initial years of the business. Johann is concerned, however, because he is often faced with legal bills without having any knowledge of the issues involved. The firm’s legal costs are steadily increasing. How should Johann present a recommendation to Sally that Super Tech should develop a legal risk management plan?