The enterprise risk assessment should reflect the presence of higher-risk customers, including DPMS and real estate sector participants in an LFI's customer base. This assessment should include higher-risk customers from outside the UAE whose risks will also need to be assessed. These assessments should in turn be reflected in the LFI's inherent risk rating. In addition, the controls risk element of the LFI's enterprise risk assessment, as required by section 4.2.1 of the Anti-Money Laundering and Combating the Financing of Terrorism and Illegal Organisations Guidelines for Financial Institutions, should take into consideration the strength of the controls that the LFI has in place to mitigate the risks posed by its higher-risk customers, including the preventive measures discussed below.