أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
I assume you refer to the (inherent risk). Which is basically mistakes done by others unintentionally that lead to another mistake done underwriters.
Unfortunately, this is a risk companies retain due to various factors, but, depending on the size of the company, external auditors sometimes catch those mistakes and correct them.