For the risks identified in the processes, controls, and test definitions including responsibilities can be defined in the Business controls diagram. In addition, effects on the company's hierarchies can be documented, for example, which risk or control affects which balance sheet item.
Assignment of a risk manager group, test manager group, and control manager group is optional.
Relationships between objects
The following connections are relevant between the objects in the business controls diagram:
Object |
Connection |
Object |
Notes |
---|---|---|---|
Risk |
affects |
Technical term |
This connection creates the relationship to the regulations. |
Risk |
is technically responsible for |
Role |
This connection creates the relationship to the risk manager. |
Risk |
is reduced by |
Control |
This connection creates the relationship to the control. |
Control |
affects |
Technical term |
This connection creates the relationship to the regulations. |
Control |
is monitored by |
Test definition |
This connection creates the relationship to the test definition. |
Control |
is technically responsible for |
Role |
This connection creates the relationship to the control manager. |
Test definition |
affects |
Organizational unit |
This connection creates the relationship to the organizational unit concerned. |
Test definition |
is assigned to |
Role |
This connection creates the relationship to the tester, test reviewer, and to the test manager. |