Don't understand this. Data is second photo.

\f1. Identify typical inherent risks (What Could Go Wrong WCGW) in this cycle. Identify relevant account (You can identify the same account more than once), assertion and the risk associated with that account and assertion in the format below 10 Points (List at least 3) 2. List one or more controls (at least one control per account and assertion) you would implement to mitigate each ofthe risks identified above 10 Points (List at least 3) 3. List how you would test those controls - 10 Points (List at least 3)