Risk treatment
Weitere Optionen
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.
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 - 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.
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.
Columns
The following section describes what content can be found in each column.
Entity:
- Entities associated with the hazard location are displayed here.
- Type:
- The type (data category, process, OrgEh, resource) of the entity.
- Designation:
- The name of the entity in question.
- Description:
- Description of the respective resource.
Hazard Location:.
- The header data of the hazard layer is displayed here.
- Abbreviation:
- abbreviation of the hazard layer.
- Designation:
- Designation of the hazard layer.
- Description:
- A verbal description of the hazard situation.
- Status:
- Is the hazard layer active, has it been suspended or closed?
- Assessment:
- 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?
- - Score:
- The risk score that results from combining the probability of occurrence and the extent of damage.
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.
- 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.