The division commander assigned you to a working group to assess all subordinate units risk management processes and procedures. One of the areas that she wanted your working group to focus on was how subordinate units used and applied the five steps of risk management. During your research, the group identified that in 85% of the time units failed to or inadequately estimated the probability (frequent, likely, occasional, seldom or unlikely) and expected severity (catastrophic, critical, moderate, or negligible) of a harmful occurrence. These failures directly led to poor risk assessments and increases in accidents and safety incidents. Based on the scenario, which of the five steps of risk management did units fail to execute properly? Step 1-Identify the Hazards Step 2-Assess the Hazards Step 3-Develop Controls and Make Risk Decisions Step 4-Implement Controls