SOX.2.0.23:: Difference between revisions
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::'''7. Risk: Insufficient control over authorization, authentication, nonrepudiation, data classification and security monitoring may result in inaccurate financial reporting.''' | ::'''7. Risk: Insufficient control over authorization, authentication, nonrepudiation, data classification and security monitoring may result in inaccurate financial reporting.''' | ||
:::a. [[SOX.2.0.23:|'''SOX.2.0.23''']] A control process exists and is followed to periodically review and confirm access rights. | :::a. [[SOX.2.0.23:|'''SOX.2.0.23''']] A control process exists and is followed to periodically review and confirm access rights. | ||
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Latest revision as of 17:47, 25 June 2006
- 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
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.