SOX.2.0.31:

2. Risk: Insufficient configuration controls can lead to security and availability exposures that may permit unauthorized access to systems and data and impact financial reporting. .

a. SOX.2.0.31 Application software and data storage systems are properly configured to provision access based on the individual’s demonstrated need to view, add, change or delete data.

Testing Procedures

1. Conduct an evaluation of the frequency and timeliness of management’s review of configuration records.

2. Assess whether management has documented the configuration management procedures.

3. Review a sample of configuration changes, additions or deletions, to consider if they have been properly approved based on a demonstrated need.

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.