SOX.2.0.28:

12. Risk: Insufficient control over authorization, authentication, nonrepudiation, data classification and security monitoring may result in inaccurate financial reporting.

a. SOX.2.0.28 Access to facilities is restricted to authorized personnel and requires appropriate identification and authentication.

Testing Procedures

Obtain polices and procedures as they relate to facility security, key and card reader access, and determine if those procedures account for proper identification and authentication.

Observe the in-and-out traffic to the organization’s facilities to establish that proper access is controlled.

Select a sample of users and determine if their access is appropriate based upon their job responsibilities.

Testing Frequency

Annually

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.

File:Greenlock.jpg

Status is acceptable.

Control Exception Commentary

Status is acceptable.

Remediation Plan

Remediation is not required at this time.