Dear vinner,
It may well depend on yr local regulations and any relevant certification standard.
Rgds / Charles.C
PS - added - By inference from yr OP, from a practical POV, you probably need to consider -
(1) Doing some background reading on HACCP, eg look at Codex, NACMCF, Mortimore&Walllace presentations
(2) Attend a (local) course on HACCP implementation by recognised instructors.
The above should assist an understanding of the preferred order (eg 7/12 Steps) to apply in the development of a "complete" HACCP Plan.
And understand why Prerequisites are so-named and their function in the Hazard Analysis "Worksheet".
The original HACCP worksheets contained Sanitation CCPs all over the place. These have now been replaced by PRPs. And the tendency to minimalise total number of CCPs via increasing the scope of PRPs has expanded.
Regarding yr specific OP, unfortunately there is no unique Hazard Analysis layout.
For example some authorities require an explicit risk assessment to be shown on the sheet (eg Likelihood OccurrencexSeverity).Others do not. Others don't care either way.
Some haccp users don't employ Prerequisites at all.
Some haccp users apply the 4Qs method to every process step. Others only apply to (risk assessed) significant hazards. Others don't apply at all.
One FS standard requires a risk assessment of items such as handwashing. Most standards assume it is handled implicitly by Prerequisite programs.
I think you get the point. It's a subjective world as Merle nicely pointed out.
PPS - Yr original question might have been usefully extended/rephrased as - is it necessary to show a detailed risk assessment for hazards which are handled within the Prerequisite Program ? Most haccp presentations will answer No, by definition.