Documentation of Controls 

Use

As with the central documentation of controls, you need to document all process steps that have been copied or created locally and that have been defined as controls. In the case of copied process steps, the centrally defined settings for the control appear as the default settings, which you can then modify.

You document a control using different attributes and assignments that can be defined by different persons because there are several tasks for this in the roles and authorization concept. For information about which tasks are involved, see the section "Features" below.

Prerequisites

·        You have adopted the processes and either copied the process steps or created them locally. The process steps are defined as controls (see Accepting Processes).

·        You have authorization for the relevant task.

·        The tasks are scheduled (see Task Scheduling).

If you assign all tasks to just one role, you only need to schedule one task (such as Edit General Control Attributes). When the corresponding user calls up this single task, he or she then has authorization to define all attributes and assignments.

Features

The attributes on the General Control tab page correspond to the attributes of the central control. You can use the following tasks to define the attributes:

·        Edit General Control Attributes (EDIT-GENCA)

·        General Control Attributes: Edit Assessment Attributes (EDIT-GCAMT)

·        General Control Attributes: Edit Test Attributes (EDIT-GCATA)

On the Roles tab page, you assign a control owner to the control. To do this, you need to have authorization for the task Assign Roles for Control (ASGN-RLCNT).

The assignments on the other tab pages, however, are the same as the central assignments. You can use the following tasks to make the assignments:

·        Tab page Control – P-CO-R

Task: Assign Control to Process - Control Objective - Risk (P-CO-R) (ASGN-CPCOR)

·        Tab page Control – Accounts

Task: Assign Controls to Financial Statement Assertions (ASGN-ASS2C)

Note: Only significant account groups are available.

·        Tab page AIS Reports

Task: General Control Attributes: Edit AIS Reports (EDIT-COAIS)

See: Assignment of AIS Reports