Contextualizing Controls
The same control can be assessed in the framework of different contexts (for example processes or entities).
To enable this multiple assessment, you must "contextualize" controls, that is connect them to context objects.
You must connect controls to risks that are connected to processes or entities.
You may also connect controls to entities via the indirect link “Control->Process->Entity”, which means:• Connect processes (organizational or business) to entities of the organization.
• Connect controls to processes