Category of requirement	Relevant information objects	Derived relation
Strategic orientation	Strategy, Goal, Guideline, Control, Key Performance Indicator, Stakeholder	(B1) Control objectives are adjusted to the goals.
		(B2) Business processes support goals being measured by key performance indicators.
		(B3) Strategy and goals are oriented on stakeholders.
Integration	Control Objective, Risk, GRC Requirement, Key Performance Indicator, Assessment, Business Process, Control	(B4) Control objectives result from risks and GRC requirements.
		(B5) Assessments measure through performance indicators conformance and performance of business processes.
		(B6) Controls are realised during core business processes (operative integration).
Business process orientation	Control, Business Process, Implementation Logic, Role	(B7) Controls are implemented into business processes and with the help of an implementation logic are automated within the business process.
Business process orientation	Control, Business Process, Implementation Logic, Role	(B8) The responsible role (ownership) is determined by business processes.
Management systems	Assessment, Key Performance Indicator, Business Process	(B9) Business processes are controlled by assessments and through key performance indicators with view to GRC.
Automation	Control, Business Process, IT Component, Implementation Logic	(B10) IT components are directly affected by controls.
Automation		(B11) Controls are automated by an implementation logic.
Flexibilisation	All, especially Business Process, IT component, GRC Requirement, Risk	(B12) A direct relation between IT components and risks is necessary to make a control of the risks during IT-related adjustments possible.
Human factors	Control, Business Process, Role	(B13) Controls have a direct relation to the information object “role”.