It has been said that implementing an ERP system is like performing open-heart surgery on a company. The project is complex and rife with foreseeable and unforeseen risks. The risks are ever-present within the lifecycle of the project and should not be ignored. Recognizing and considering how to address these risks is often overlooked or minimized and can result in delays, cost overruns, and organizational upset. Furthermore, as the project evolves and changes occur in the scope and timing, new risks can arise and previously identified risks may shift in severity or likelihood.