If there will be a risk assessment in some specific industry particularly in the industry of "Rice Farming" and the specific activity is the "Harvesting" and the risk assessment of the harvesting is "Rice spoilage due to natural disasters such as floods, storms, pesticides, and excessive spending/expenditures, particularly in the purchase of unneeded fertilizers and the cost of wasted grains during harvesting. 1. What would be the objective to prevent that risk assessment stated above? 2. The procedures that will be needed a. Substantive Test 1. 2.

3. b. Test of Control 1. 2. 3.