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A control can be in various states:

  • Pending: The performance of the control by the implementer has been triggered but not yet completed.
  • Suspended: The control does not currently need to be performed.
  • Needs approval: The control has been forwarded to the examiner(s) by the implementer.
  • Finished: The control was accepted during approval.
  • Failed: The control was not accepted during approval or the deadline was exceeded.
  • Irrelevant: Controls must not be deleted. If they are to not be considered in KPIs or reports, they can instead be marked as irrelevant.