 Such "existence-threatening developments" usually result from the combined effects of individual risks, which obliges companies to carry out regular risk analysis and risk aggregation.Auditors are also required to review compliance with the new requirements by listed companies, in particular with regard to the existence and operation of a risk management system and the related internal audit activities, and to make them part of the audit report.The basis is the IDW test standard 340 (IDW PS 340).