SOX.2.7.14:: Difference between revisions
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::'''6. Risk: Lost data could significantly impact financial reporting.''' | ::'''6. Risk: Lost data could significantly impact financial reporting.''' | ||
:::a. [[SOX.2.7.14:|'''SOX.2.7.14''']] Changes to data structures are authorized, made in | :::a. [[SOX.2.7.14:|'''SOX.2.7.14''']] Changes to data structures are authorized, made in accordance with design specifications and implemented in a timely manner. | ||
accordance with design specifications and implemented in a timely manner. | |||
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'''Testing Procedures''' | '''Testing Procedures''' | ||
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Obtain a sample of data structure changes and determine whether they adhere to the design specifications and were implemented in the time frame required. | |||
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'''Testing Frequency''' | '''Testing Frequency''' | ||
Latest revision as of 19:59, 25 June 2006
- 6. Risk: Lost data could significantly impact financial reporting.
- a. SOX.2.7.14 Changes to data structures are authorized, made in accordance with design specifications and implemented in a timely manner.
Testing Procedures
Obtain a sample of data structure changes and determine whether they adhere to the design specifications and were implemented in the time frame required.
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.