Unlike a pure WCAG audit, which focuses on technical conformance, a risk assessment also weighs business-specific factors: which jurisdictions the organization operates in (and which accessibility laws apply there), how litigious its industry has historically been, whether it has received prior complaints or demand letters, and how large its digital footprint is.
The output typically feeds directly into prioritization, helping leadership decide which properties or barriers to address first based on genuine exposure, not just technical severity alone.