A Key Element defines a broad segment of a system, such as shown in the following image. 

Remember, you can use them as they appear in the modules provided with your Audit XL subscription, or, if you have access to the Audit XL Developer, you can Add, Edit, or Delete elements to meet the unique requirements of your organization.

Click on each key element, and Audit XL will present a list of Requirements representing that key element’s various components.