You are a newly employed internal audit manager of Extract Ltd. Extract Ltd, a mining company, has a large workforce of around 5000 workers, many of whom are migrant workers from rural regions and neighbouring countries. The company has a formal risk assessment process which includes a risk committee which meets twice a year to identify and assess risks faced by the company, and consider whether the risks are being appropriately responded to. The chief audit execute mention that you should consider using control risk self-assessment (CRSA) to assist as a tool to promote the risk management. You are not certain whether CRSA can be used in an environment such as Extract Ltd. After a recent board meeting, the CEO requested the internal audit activity to facilitate CRSA workshops for the different departments of Extract Ltd.

Describe briefly five risks which a company such as Extract Ltd might face relating to its workforce?