 Although the risk assessment is performed by the auditor based on his/her judgment, the Uniform Guidance does have two requirements for a program to be considered low risk.In assessing the risk of Type B programs, auditors should use professional judgement and criteria established in the Uniform Guidance.According to , a minimum number of Type B programs must be identified as high risk, calculated as 25% of the number of low-risk Type A programs (rounded up).