Risk Assessment and Control Verification - Governance, Risk, and Compliance Topic for Oracle Applications - page 148

Certifying assessment
Optionally, the assessment is routed to the first (if more than one) executive
reviewer, who reviews the results and its documentation, passes or fails the
assessment, and certifies the results on the page shown in the following screenshot:
If there is a second executive reviewer, the assessment is routed to the user, who
reviews the results and its documentation, passes or fails the assessment, and
certifies the result.
When all specified assessors have completed their tasks, depending on the results
of the assessments, the workflow ends.
Evaluating assessment
Once the risk assessment and control verification is completed by the process
owner, the Compliance PMO analyzes the risks that were identified by the
management and rates each risk in terms of likelihood and impact to operations
and financial statements.