Perspectives

A perspective is a set of related, hierarchically organized values. The root value (the one all others are related to) may be organization, region, regulatory code, or any other concept you determine to be meaningful.

You assign individual perspective values to individual object records, for use in sorting and filtering them in lists of records.

• In Oracle Fusion Cloud Financial Reporting Compliance, you may assign perspective values to processes, risks, controls, and assessments.

• In Oracle Fusion Cloud Advanced Controls, you may assign perspective values to models, advanced controls, and incidents.

• You can't assign perspective values to any component of Oracle Fusion Cloud Access Certifications.

For example, an Organization perspective might contain values that map the structure of your company. Divisions might be immediate children of the organization; each division might be the parent of a set of business units; and so on. This would enable the company to associate individual risks, controls, or other objects with the divisions, units, or other corporate entities they apply to.

In Oracle Financial Reporting Compliance, perspectives also play a part in determining how assessments are distributed to the people who work on them. For any given process, risk, or control, you can initiate duplicate assessments, one for each perspective value assigned to the object. For each of the duplicates, you can then select a distinct set of assessors, reviewers, approvers, and viewers. Each set would assess the object from the point of view of whatever interest its perspective value represents.