The three states that remove a control cannot be set by hand
A state that takes something out of the denominator is exactly what a person under audit pressure would reach for at eleven at night. It is not there to reach for.
Three of the seven leave the calculation, and none of the three is a setting:
- Manual required
- Not evidenced
- Not applicable
The other four stay in the sum, including gap, which is worth zero and is still counted. Nothing leaves because somebody decided it should.