Here’s a simple risk-assessment graph and some details about one of the productivity levers that can help compliance transform from reactive to proactive, according to Dhara Satija, senior manager at Deloitte & Touche LLP, and Thomas Delegram, a managing director at Deloitte & Touche LLP.^[1] On the graph, the vertical column represents the degree of risk, and the horizontal column is for line-item transactions. “We start to figure out where to focus our time,” Delegram said. For example, “things with a high level of manual intervention that have high risks associated from a regulatory perspective will fall in the upper left-hand quadrant. Those are key targets.”