'make test' was successful. And indeed, ${PETSC_DIR}/${PETSC_ARCH}/lib/petsc/conf/petscvariables exists. There was a mistake in my PETSC_DIR. Now FindPETSc.cmake does find petscvariables ...
... and I am at the next error: CMake Error at cmake/modules/FindPETSc.cmake:164 (include): include could not find load file: ResolveCompilerPaths
smime.p7s
Description: S/MIME Cryptographic Signature