Provisional submission is a feature that allows the Reviewer or Super Admin to review & edit the audit executed by the auditor before sharing the non-compliance for acceptance to the auditee user.
This feature is configurable which should be enabled while configuring the audit, this feature is not applicable if the super admin opts for "Eliminate auditee sign off " while configuring the audit.
Please refer to the link for more details.
https://drive.google.com/file/d/1L6NKrhymufTIx0hxBGMGApUxw979l8nL/view?usp=sharing