an scapes Risk register or erene IVIng No 1 2 3 4 5 6 7 8 Risk Unethical business decisions Employee fraud Non-compliance with laws and regulations Theft of plants before installation Working capital management Risk of customer dissatisfaction PAYE, UIF and other employee taxes might not be calculated/paid over to authorities appropriately. Non-compliance with IFRS t Likelihood of occurrence Low Medium Medium Medium Low Low Medium Medium Mitigating actions Apply the principles as recommended by King IV. (Note 1) Background checks are performed on all employees before hiring. Internal audit division has been implemented with the purpose of testing compliance with all laws and regulations. (Note 2) Background checks are performed on all employees before hiring. Clients are required to pay a 25% deposit at the start of the installation. The design of the landscape and the choice of plants are approved by the client before the installation begins. Payroll is administered by Payroll Solutions, a payroll administration company. (Note 3) A compilation agreement in terms of ISRS 4410 has been entered into with Green and Bloom.