Example: Control Design Assessment (Without Validation) (SAP Library - Management of Internal Controls (FIN-CGV-MIC))

Example: Control Design Assessment (Without Validation)

The following process flow takes examples of control design assessment to provide a detailed overview of the assessment process. The process operates by means of statuses being issued by the users involved in the different process steps and follow-up tasks consequently being generated.

Process Flow

The following table describes the process flow for control design assessment without validation and with simplified issue remediation (that is, the same person processes the issue and the remediation plan):

Step/Task	Level (Tab Page)	Initial Status	Pushbuttons	Action / New Status
In the task Perform Control Design Assessment, the assessor of the control design enters a negative assessment result (rating) and creates an issue.	Assessment	Draft	Report Issue Delete Assessment (inactive) Submit	When the user chooses Submit and then saves, the status changes to Submitted.
	Issue	Draft	Create Remediation Plan (inactive) Delete Issue	The issue status is automatically changed with the assessment status to Submitted.
The processor entered for the issue receives the task Start Issue Remediation.	Assessment	Submitted	All inactive
	Issue	Submitted	Create Remediation Plan Delete Issue (inactive) Release for Processing	Processing without remediation plan: Enter comment and choose Release for Processing, then save. New status: Open. Processing with remediation plan: Create remediation plan and choose Release for Processing, then save. New status: In process
	Remediation plan (only for remediation with issue)	New	Delete Remediation Plan	After saving, status: Draft
Processing without remediation plan: The processor entered for the issue receives the task Close Issue Without Remediation Plan.	Assessment	Submitted	All inactive
	Issue	Open	Create Remediation Plan (inactive) Delete Issue (inactive) Complete	Where required, enter a comment, change the processor, and choose Complete. New status: Resolved
Processing with remediation plan: The person who is the processor of the issue and the remediation plan at the same time receives the task Close Issue and Remediation Plan	Assessment	Submitted	All inactive
	Issue	In Process	All inactive
	Remediation Plan	Open	Delete Remediation Plan (inactive) Complete	Specify the percentage of completion. Where 100 % applies, choose Complete. New status: Closed.
Valid for both remediation types: The person who reported the issue receives the task Reassess Control Design.	Assessment	Reassessment	Report Issue Delete Assessment (inactive) Submit	If the reassessment delivers an unsatisfactory result, retain the negative rating, and report a new issue, or reopen the old issue (see below). In both cases, issue remediation is triggered again with the task Start Issue Remediation (see above).
	Issue	Resolved	Create Remediation Plan (inactive) Delete Issue (inactive) Close Reopen	When Reopen is chosen, new status: Submitted. Issue remediation is triggered again (see above). When Close is chosen, new status: Closed.
	Remediation plan (only for remediation with issue)	Closed	Delete Remediation Plan (inactive)