l forecasts with multiple budget scenarios; contingency plans; market 
analysis. 
Discussion 
An annual business planning process is commonly accepted as the standard for most 
organizations. 
3.4.2 The repository shall have financial practices and procedures which are 
transparent, compliant with relevant accounting standards and practices, and audited 
by third parties in accordance with territorial legal requirements. 
Supporting Text 
This is necessary in order to guard against malfeasance or other unto