nature of control (FIN-CGV-MIC)
Example: Management of Internal Controls (FIN-CGV-MIC)
Attribute of a control that specifies whether the control is an
approval procedure or an access restriction, for example.
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Source: https://help.sap.com/doc/saphelp_glossary/latest/en-US/e2/3efac0eae7674f826b7778ce90e314/content.htm