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7. Risk: Insufficient control over authorization, authentication, nonrepudiation, data classification and security monitoring may result in inaccurate financial reporting.
a. SOX.2.0.23 A control process exists and is followed to periodically review and confirm access rights.

Testing Procedures

1.Inquire whether access controls are reviewed for financial reporting systems and subsystems on a periodic basis by management.

2.Assess the adequacy of how exceptions are reexamined, and if the follow-up occurs in a timely manner.

Testing Frequency


Evidence Archive Location

Insert hyperlink or location of evidence archive.

Control Stewards Process Narrative

Provide control steward commentary indicating the formal methodology in place.

Control Steward – Jane Manager

Process Illustration

Replace this test by inserting a process diagram, flowchart or other visual representation to illustrate the process narrative as necessary. Include a brief description of the process illustration.

Control Status and Auditors Commentary

The control is effective.


Status is acceptable.

Control Exception Commentary

Status is acceptable.

Remediation Plan

Remediation is not required at this time.