The risks may involve, among other things:

• Not all relevant parties are involved - The PRA and therefore the test strategy may be incomplete because the input of these parties was missing. This also involves the risk that big changes in the system may be necessary at a later stage.
• Continued discussions on the scope of the system - If the parties cannot agree on the scope of the system, it becomes difficult to create a reliable strategy, planning and budget for testing, thereby obstructing the test process.