SOX.2.0.17:: Difference between revisions
No edit summary |
No edit summary |
||
| (3 intermediate revisions by the same user not shown) | |||
| Line 1: | Line 1: | ||
<blockquote style="background: #C8CDC7; padding: 1em; margin-left: 0.5em;"> | <blockquote style="background: #C8CDC7; padding: 1em; margin-left: 0.5em;"> | ||
<br> | <br> | ||
::'''1. Risk: Insufficient control over | [[Image:Key-control.jpg]]<br> | ||
::'''1. Risk: Insufficient control over authorization, authentication, nonrepudiation, data classification and security monitoring may result in inaccurate financial reporting.''' | |||
:::a. [[SOX.2.0.17:|'''SOX.2.0.17''']] An information security policy exists and has been approved by an appropriate level of executive management. | :::a. [[SOX.2.0.17:|'''SOX.2.0.17''']] An information security policy exists and has been approved by an appropriate level of executive management. | ||
<br> | <br> | ||
| Line 7: | Line 8: | ||
</blockquote> | </blockquote> | ||
<br> | <br> | ||
'''Testing Procedures''' | |||
<blockquote style="background: white; border: 1px solid black; padding: 1em;"> | <blockquote style="background: white; border: 1px solid black; padding: 1em;"> | ||
Obtain a copy of the organization’s security policy and evaluate the effectiveness. Points to be taken into consideration include:<br> | Obtain a copy of the organization’s security policy and evaluate the effectiveness. Points to be taken into consideration include:<br> | ||
<br> | <br> | ||
Latest revision as of 16:49, 25 June 2006
- 1. Risk: Insufficient control over authorization, authentication, nonrepudiation, data classification and security monitoring may result in inaccurate financial reporting.
- a. SOX.2.0.17 An information security policy exists and has been approved by an appropriate level of executive management.
Testing Procedures
Obtain a copy of the organization’s security policy and evaluate the effectiveness. Points to be taken into consideration include:
1. Is there an overall statement of the importance of security to the organization?
2. Have specific policy objectives been defined?
3. Have employee and contractor security responsibilities been addressed?
4. Has the policy been approved by an appropriate level of senior management to demonstrate management’s commitment to security?
5. Is there a process to communicate the policy to all levels of management and employees?
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.