You need to think about how to respond to the risks identified and, if possible, how to mitigate them. For some risks, a response will already exist or can easily be introduced. For example, cash flow forecasts can help to avoid unexpected cash shortfalls. For other risks, a charity will be unable to influence whether or not they occur. In response, the charity should be prepared, and be able, to mitigate the impact should the risk materialise. Changes in government policy will often fall into this category.