Risikobehandlung/en

The menu item Risk treatment offers three views that help get an overview of hazard situations and see how they are handled.

To navigate to the individual views, it is necessary to click on the respective item in the menu shown in the image.

Risk treatment navigation

Measures

Under "Risk Management → Risk Treatment → Measures | Measures - Hazard situations - Resources | Risk-Control Matrix", all measures available in the current management system for risk treatment are listed with their assigned risks.

Click on an arrow next to a measure and see what hazard situations it is assigned to. Click the measure itself to be taken to it and see its progress, if you are an Expert or Professional for the administration of measures and controls.

Measures

Measures - Hazard situations - Resources

Under "Risk Management → Risk Treatment → Measures | Measures - Hazard situations - Resources | Risk-Control Matrix", all measures that serve to treat risks in the current management system are listed with all linked hazard situations and resources.

This overview helps to identify which measure is responsible for the elimination or reduction of one or more hazard situations. It also shows which resources are threatened by the hazard situations.

Measures - Hazard situations - Resources

Risk-Control-Matrix

Under "Risk Management → Risk Treatment → Measures | Measures - Hazard situations - Resources | Risk-Control Matrix", all hazard situations from all management systems (which are not set to private) are displayed. The respective controls that are linked to the risk situation are also displayed for the hazard situations.

The risk-control-matrix complies with the minimum requirements of Section 11 (1) (5) SKS-PV and thus meets essential requirements of tax control systems used by tax advisors and auditors.

Double-click on an entry to open the respective hazard situation.

To view all columns, the scrollbar at the bottom of the table can be used. Furthermore, the table can also be exported to Excel (see image below).

Using the option "Display measures" (checkbox at the top left), in addition to the controls the measures assigned to the hazard situations can be displayed in the risk-control-matrix. They are shown in the respective control columns; see more about the mapping here.

Risk-Control-Matrix

Columns

The following section describes what content can be found in each column.

Risk-Control-Matrix column title (1/2)

Entity: Entities associated with the hazard situation are displayed here.

Column	Description
Type	The type (data category, process, OrgEh, resource) of the entity.
Name	The name of the entity in question.
Description	Description of the respective resource.

Hazard situation: The header data of the hazard situation is displayed here.

Column	Description
Code	The abbreviation of the hazard situation.
Name	The name of the hazard situation.
Description	A detailed description of the hazard situation.
Status	Is the hazard layer active, has it been suspended or closed?
Assessment gross risk/current risk	Gross risk - The initial risk, before any measures or controls were implemented for its treatment. Current risk - This is the assessment of the risk after taking all implemented treatment measures and controls into consideration How was the hazard situation assessed? * Probability of occurrence: How likely is it that the hazard situation will occur? * Extent of damage: If it occurs, what is the amount of damage done? * RR/Score: The risk score that results from combining the probability of occurrence and the extent of damage.

Risk-Control-Matrix column title (2/2)

Control: The relevant header data of the controls assigned to the hazard situation. If the option "Display measures" is active, the information of the measures is also shown in these columns.

Column	Description
Code	Control code. Measure code.
Control objective	The purpose of the control (name of the control). The name of the measure.
Description	Description of what will be implemented during the control (control measure). Description of what will be implemented by the measure (measure description).
Frequency	How often the control is repeated. The value for measures is "Once".
State	Is the control active, has it been suspended or deactivated? (control state) Is the measure open, completed, planned, suspended, or canceled? (measure state)
Preventive/Corrective	Is it a preventive or corrective control? For measures, "preventive" is shown for improvement measures and/or "corrective" for corrective measures.
Evidence	Documentation of the control execution for controls. The report of the latest accepted progress report or the text "no progress report available" for measures.
Responsibility/carried out by	Person responsible for carrying out the control (implementer). Person responsible for the measure.
Done on	Date of control execution. Date of the measure completion.
Type	This column can be used to distinguish controls and measures, and to filter them.