Risk treatment
Weitere Optionen
The menu item Risk Handling provides three views that help to get an overview of hazard situations and to 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 figure.
Measures
Under "Risk Management → Risk Treatment → Measures | Measures-Risks-Resources | Risk-Control Matrix", all measures available in the current management system for risk treatment are listed with their assigned risks.
Click on the arrow of a measure and you will see to which risks it is assigned. Click on the measure itself and, if you are a professional in the measure or control management, you will be redirected to it and you will be able to view the progress of the measure.
Measures-Risks-Resources
Under "Risk Management → Risk Treatment → Measures | Measures-Risks-Resources | Risk-Control Matrix", all measures that serve to treat risks in the current management system are listed with all linked risks and resources.
Diese Übersicht hilft zu erkennen welche Maßnahme für die Behebung oder Verminderung einer oder mehrerer Risiken zuständig ist. Weiters ist ersichtlich welche Ressource durch das Risiko bedroht ist.
Risk Control Matrix
Under "Risk Management → Risk Treatment → Measures | Measures-Risks-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 risk 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 figure below).
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.
Kontrolle:
- Die relevanten Kopfdaten der zur Gefährdungslage zugeteilten Kontrolle.
- Kürzel:
- Abkürzung der Kontrolle.
- Kontrollziel:
- Den Zweck, den die Kontrolle erfüllen soll (Bezeichnung der Kontrolle).
- Beschreibung:
- Beschreibung was im Zuge der Kontrolle umgesetzt wird (Kontrollmaßnahme).
- Frequenz:
- Wie oft wiederholt sich die Kontrolle?
- Status:
- Ist die Kontrolle aktiv, wurde ausgesetzt oder deaktiviert?
- Kontrollumfang:
- Handelt es sich um eine vollständige Kontrolle, Stichproben oder ist dies nicht festgelegt?
- Präventiv / Korrektiv:
- Handelt es sich um eine Kontrollen zur Vorbeugung oder Korrektur?
- Nachweis:
- Dokumentation der Kontrolldurchführung
- Verantwortung / durchgeführt von:
- Verantwortlicher für die Durchführung der Kontrolle (Umsetzer).
- Erledigt am:
- Datum der Kontrolldurchführung.