These risks would be acceptably mitigated if the statistical sampling plan provided for ( 1 ) the scope or extent of invoice examination to be commensurate with the risk to the government , 14 ( 2 ) sampling from the universe of all invoices under $ 2,500 not subject to complete examination , ( 3 ) effective monitoring to ensure that the plan is effectively implemented and the risks to the government remain within tolerable limits , and ( 4 ) a continuing relationship with the vendor so that the risk of loss is minimized .
There are at least four accepted risks with the plan .