Estimation and justification of the cost-effectiveness of the controls (ratio of "control costs ÷ value of the related funds managed"), and assessment of the expected levels of risk of error (at payment & at closure)
Kontrollide kulutõhususe (kontrollikulude suhe hallatavate vahendite väärtusse) hinnang ja põhjendus ning prognoositav veariski tase (maksete tegemise ja sulgemise ajal).