A sign-off process is a valuation process. A valuation process is a multi-level process used to valuate individual hierarchy elements across various hierarchy levels. The valuations are usually based on the results of test cases that were performed within the control period. In turn, these test cases are based on the risk, control and test definition base elements.
Within a sign-off process, the valuation proceeds from the lowest to the highest hierarchy level. This means that the valuation of a higher-level hierarchy element is performed only after all subordinate hierarchy elements have been valuated. If no sign-off owner is assigned to subordinate sign-off hierarchy elements, the system automatically releases them for further processing.