Q1,a.   Business Risk

1. Rebulatory-risk of breach law and regulatory requirements and the licences could be revoked.

2. management bias

as the centre manager is responsible for managing daytoday business and also preparing and sumitting monthly accounting returns to head office.

3. health and safety issue

chemical spill in Verne centre. risk of fine and penalty, and also revocation of licence.

also need to refund for the customer.

4.childcare facilities issue

can reach the levels of supervision. may leak to kids injuries, and compensation.

also fine and penalty.

5. falling membership

going concern issue as 3 centres run at a loss situation due to falling membership.

the investment  in hydrotherapy pool may not be able to ...

b. ROMM

1. provision on fine for chemical spill

2. refund for the  customers.

3.