This book is a guiding map to mitigate the identified risks. The main concern of this book is with the steel tubes manufacturing companies where, what are different risks can be, how much can be the intensity of specific risk and what can be the solution for this. The controls self-assessment program executed here can only provide assurance on the relevance and adequacy of controls to address systemic risks; risks emanating from events external to the business will continue to affect the business and cannot be totally mitigated. The risk assessment results, the level of assurance obtained by the controls self-assessment program vis-à-vis the existence, relevance and adequacy of controls to address the identified risks. The risk and controls self-assessment process should be regarded as evolving and not static. Continuous monitoring and refinement of the process would benefit the organization greatly. So, this ends saying business manager s task is to ensure existence of relevant and adequate controls to address the systemic risks, which need periodic identification and assessment.