Struct RiskAssessment 

pub struct RiskAssessment {

    pub risk_id: Uuid,
    pub risk_ref: String,
    pub engagement_id: Uuid,
    pub risk_category: RiskCategory,
    pub account_or_process: String,
    pub assertion: Option<Assertion>,
    pub description: String,
    pub inherent_risk: RiskLevel,
    pub control_risk: RiskLevel,
    pub risk_of_material_misstatement: RiskLevel,
    pub is_significant_risk: bool,
    pub significant_risk_rationale: Option<String>,
    pub inherent_impact: f64,
    pub inherent_likelihood: f64,
    pub residual_impact: f64,
    pub residual_likelihood: f64,
    pub risk_score: f64,
    pub risk_name: String,
    pub mitigating_control_count: u32,
    pub effective_control_count: u32,
    pub status: RiskStatus,
    pub fraud_risk_factors: Vec<FraudRiskFactor>,
    pub presumed_revenue_fraud_risk: bool,
    pub presumed_management_override: bool,
    pub planned_response: Vec<PlannedResponse>,
    pub response_nature: ResponseNature,
    pub response_extent: String,
    pub response_timing: ResponseTiming,
    pub assessed_by: String,
    pub assessed_date: NaiveDate,
    pub review_status: RiskReviewStatus,
    pub reviewer_id: Option<String>,
    pub review_date: Option<NaiveDate>,
    pub workpaper_refs: Vec<Uuid>,
    pub related_controls: Vec<String>,
    pub created_at: DateTime<Utc>,
    pub updated_at: DateTime<Utc>,
}

Risk assessment for an account or process.

Fields

risk_id: Uuid

Unique risk ID

risk_ref: String

External reference

engagement_id: Uuid

Engagement ID

risk_category: RiskCategory

Risk category

account_or_process: String

Account or process being assessed

assertion: Option<Assertion>

Specific assertion if applicable

description: String

Risk description

inherent_risk: RiskLevel

Inherent risk assessment

control_risk: RiskLevel

Control risk assessment

risk_of_material_misstatement: RiskLevel

Combined risk of material misstatement

is_significant_risk: bool

Is this a significant risk per ISA 315?

significant_risk_rationale: Option<String>

Rationale for significant risk designation

inherent_impact: f64

Inherent impact score (0.0-1.0), derived from inherent_risk level

inherent_likelihood: f64

Inherent likelihood score (0.0-1.0), derived from inherent_risk level

residual_impact: f64

Residual impact score (0.0-1.0), derived from control_risk level

residual_likelihood: f64

Residual likelihood score (0.0-1.0), derived from control_risk level

risk_score: f64

Composite risk score: inherent_impact * inherent_likelihood * 100

risk_name: String

Human-readable risk name (e.g. “Revenue Recognition Risk High”)

mitigating_control_count: u32

Number of mitigating controls linked to this risk

effective_control_count: u32

Number of effective (passing) controls among mitigating controls

status: RiskStatus

Risk lifecycle status (Active, Mitigated, Accepted, Closed)

fraud_risk_factors: Vec<FraudRiskFactor>

Fraud risk factors identified

presumed_revenue_fraud_risk: bool

Presumed fraud risk in revenue recognition?

presumed_management_override: bool

Presumed management override risk?

planned_response: Vec<PlannedResponse>

Planned audit response

response_nature: ResponseNature

Nature of procedures (substantive, control, combined)

response_extent: String

Extent (sample size considerations)

response_timing: ResponseTiming

Timing (interim, year-end, subsequent)

assessed_by: String

Assessed by user ID

assessed_date: NaiveDate

Assessment date

review_status: RiskReviewStatus

Review status

reviewer_id: Option<String>

Reviewer ID

review_date: Option<NaiveDate>

Review date

workpaper_refs: Vec<Uuid>

Related workpaper IDs

related_controls: Vec<String>

Related control IDs

created_at: DateTime<Utc>

updated_at: DateTime<Utc>

Implementations

impl RiskAssessment

pub fn new( engagement_id: Uuid, risk_category: RiskCategory, account_or_process: &str, description: &str, ) -> Self

Create a new risk assessment.

pub fn with_assertion(self, assertion: Assertion) -> Self

Set the assertion being assessed.

pub fn with_risk_levels(self, inherent: RiskLevel, control: RiskLevel) -> Self

Set risk levels and recompute continuous scores.

pub fn mark_significant(self, rationale: &str) -> Self

Mark as significant risk.

pub fn add_fraud_factor(&mut self, factor: FraudRiskFactor)

Add a fraud risk factor.

pub fn add_response(&mut self, response: PlannedResponse)

Add a planned response.

pub fn with_assessed_by(self, user_id: &str, date: NaiveDate) -> Self

Set who assessed this risk.

pub fn required_detection_risk(&self) -> DetectionRisk

Get the detection risk needed to achieve acceptable audit risk.

pub fn requires_special_consideration(&self) -> bool

Check if this risk requires special audit consideration.

Trait Implementations

impl Clone for RiskAssessment

fn clone(&self) -> RiskAssessment

Returns a duplicate of the value.

fn clone_from(&mut self, source: &Self)

Performs copy-assignment from source.

impl Debug for RiskAssessment

fn fmt(&self, f: &mut Formatter<'_>) -> Result

Formats the value using the given formatter.

impl<'de> Deserialize<'de> for RiskAssessment

fn deserialize<__D>(__deserializer: __D) -> Result<Self, __D::Error>

where __D: Deserializer<'de>,

Deserialize this value from the given Serde deserializer.

impl Serialize for RiskAssessment

fn serialize<__S>(&self, __serializer: __S) -> Result<__S::Ok, __S::Error>

where __S: Serializer,

Serialize this value into the given Serde serializer.