Review the Robatelli's Pizzeria Case Study. Plan an enterprise-wide risk assessment for Robatelli's Pizzeria. Write a 700 to 800 word proposal that shows your plan for the risk assessment project. Identify risk areas and the criteria to be used to determine likelihood, magnitude, velocity, and persistence. Link risk categories to financial statement assertions. Include fraud risks and the incentives, opportunities, and rationalization related to fraud. Format your paper consistent with APA standards.