Modeling conventions
A sign-off is a multi-level evaluation process used to evaluate control test results of individual hierarchy elements and to aggregate them to a result at the superior hierarchy level. It passes through various hierarchical levels in a bottom-up approach. The evaluations are based on the results of control tests that were performed within a specific control period. In turn, these control tests are based on the Risk, Control, and Control test definition base elements.
The sign-offs can be based on the hierarchy element types Processes and functions, Regulations and standards, Organization, or Control tester. Control tests with their deficiencies and issues are displayed in the sign-off only if the corresponding hierarchy elements are related to the control test definition via a risk or a control.
A risk is assigned to an Organization hierarchy element, and via a control, to a control test definition. In this case, the Organization hierarchy type must be used for the sign-off to display control tests of this control test definition in the sign-off, as well as deficiencies and issues.
Hierarchy elements are included in a sign-off only if their Sign-off relevant attribute is set to true and if a sign-off role is assigned to this hierarchy element or to a superior hierarchy element of the relevant hierarchy.
Within a sign-off, the evaluation proceeds from the lowest to the highest hierarchy level. This means that the evaluation of a higher-level hierarchy element is performed only after all subordinate hierarchy elements have been evaluated. If no sign-off owner is assigned to subordinate sign-off hierarchy elements, the system automatically releases them for further processing.