Hi Stefan,
Let's say you have identified a risk that the Resources may not be available to do the work and this has now happened, for example an emergency has happened and limited resources are available.
You would then convert to an issue and close the risk as it has been realised. The issue could be addressed by a mitigation plan you had in place or some other way e.g. you could then create a decision to put the project on hold or hire in additional contract labour to do the work which would involve increased costs and a change request for the project.
Therefore you have created a trail of work that has led to an outcome and all recorded on the project.
Hope that helps.
Tim
