Which of the following transactions is represented by the diagram below? 
Definitions:
Risk Assessment
The process of identifying, analyzing, and evaluating risks involved in a specific situation or for a project.
Control Procedures
Actions and policies implemented by an organization to ensure the integrity of its financial and operational processes.
Monitoring
The continuous observation, checking, and adjustment of a process or performance by systematically tracking key metrics or activities.
Reasonable Assurance
A high level of certainty provided through internal controls and procedures to prevent and detect errors or fraud in financial reporting.
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