SOX.4.4.8:: Difference between revisions
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::'''1. Risk: Without an adequate infrastructure, there is an increased risk that financial reporting applications will not be able to pass data between applications, financial reporting applications will not operate, and critical infrastructure failures will not be detected in a timely manner.''' | ::'''1. Risk: Without an adequate infrastructure, there is an increased risk that financial reporting applications will not be able to pass data between applications, financial reporting applications will not operate, and critical infrastructure failures will not be detected in a timely manner.''' | ||
:::a. [[SOX.4.4.8:|'''SOX.4.4.8''']] Documented procedures exist and are followed so that infrastructure systems, including network devices and software, are acquired based on the requirements of the financial applications they are intended to support.''' | :::a. [[SOX.4.4.8:|'''SOX.4.4.8''']] Documented procedures exist and are followed so that infrastructure systems, including network devices and software, are acquired based on the requirements of the financial applications they are intended to support.''' | ||
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'''Testing Procedures''' | '''Testing Procedures''' | ||
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'''Testing Frequency''' | '''Testing Frequency''' | ||
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Quarterly | Quarterly. | ||
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'''Control Stewards Process Narrative''' | '''Control Stewards Process Narrative''' | ||
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<p><font color=#008000> | <p><font color=#008000>Insert Narrative information here</font></p> | ||
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'''Control Status and Auditors Commentary''' | '''Control Status and Auditors Commentary''' | ||
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<p><font color=#008000>The control is effective | <p><font color=#008000>The control is effective. </font></p> | ||
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[[Image:greenlock.jpg]]<br> | [[Image:greenlock.jpg]]<br> | ||
Latest revision as of 17:41, 21 June 2006
- 1. Risk: Without an adequate infrastructure, there is an increased risk that financial reporting applications will not be able to pass data between applications, financial reporting applications will not operate, and critical infrastructure failures will not be detected in a timely manner.
- a. SOX.4.4.8 Documented procedures exist and are followed so that infrastructure systems, including network devices and software, are acquired based on the requirements of the financial applications they are intended to support.
Testing Procedures
Confirm that the organization has policies and procedures that are reviewed and updated regularly for changes in the business. When policies and procedures are changed, determine if management approves such changes. Select a sample of projects and determine that user reference and support manuals, systems documentation and operations documentation were prepared. Consider whether drafts of these manuals were incorporated in user acceptance testing. Determine whether any changes to proposed controls resulted in documentation updates.
An example
Testing Frequency
Quarterly.
Evidence Archive Location
Insert hyperlink or location of evidence archive.
Control Stewards Process Narrative
Insert Narrative information here
Control Steward – Steve Somebody
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.