SOX.2.0.26:: Difference between revisions
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:::'''10. Risk: Insufficient control over authorization, authentication, nonrepudiation, data classification and security monitoring may result in inaccurate financial reporting.''' | :::'''10. Risk: Insufficient control over authorization, authentication, nonrepudiation, data classification and security monitoring may result in inaccurate financial reporting.''' | ||
:::a. [[SOX.2.0.26:|'''SOX.2.0.26''']] IT security administration monitors and logs security activity at the application and database, and identified security violations are reported to senior management. | ::::a. [[SOX.2.0.26:|'''SOX.2.0.26''']] IT security administration monitors and logs security activity at the application and database, and identified security violations are reported to senior management. | ||
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'''Testing Procedures''' | '''Testing Procedures''' | ||
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Inquire whether a security office exists to monitor for security vulnerabilities at the application and database levels, and related threat events. Assess the nature and extent of such events over the past year and discuss with management how they have responded with controls to prevent unauthorized access or manipulation of financial systems and subsystems. | 1. Inquire whether a security office exists to monitor for security vulnerabilities at the application and database levels, and related threat events. | ||
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2. Assess the nature and extent of such events over the past year and discuss with management how they have responded with controls to prevent unauthorized access or manipulation of financial systems and subsystems. | |||
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'''Testing Frequency''' | '''Testing Frequency''' | ||
Latest revision as of 18:06, 25 June 2006
- 10. Risk: Insufficient control over authorization, authentication, nonrepudiation, data classification and security monitoring may result in inaccurate financial reporting.
- a. SOX.2.0.26 IT security administration monitors and logs security activity at the application and database, and identified security violations are reported to senior management.
Testing Procedures
1. Inquire whether a security office exists to monitor for security vulnerabilities at the application and database levels, and related threat events.
2. Assess the nature and extent of such events over the past year and discuss with management how they have responded with controls to prevent unauthorized access or manipulation of financial systems and subsystems.
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.