SOX.2.7.16:: Difference between revisions
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::'''2. Risk: Lapses in the continuity of application systems may prevent an organization from | ::'''2. Risk: Lapses in the continuity of application systems may prevent an organization from recording financial transactions and thereby undermine its integrity.''' | ||
recording financial transactions and thereby undermine its integrity.''' | |||
:::a. [[SOX.2.7.16:|'''SOX.2.7.16''']] System event data are sufficiently retained to provide chronological information and logs to enable the review, examination, and reconstruction of system and data processing. | :::a. [[SOX.2.7.16:|'''SOX.2.7.16''']] System event data are sufficiently retained to provide chronological information and logs to enable the review, examination, and reconstruction of system and data processing. | ||
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Revision as of 20:14, 25 June 2006
- 2. Risk: Lapses in the continuity of application systems may prevent an organization from recording financial transactions and thereby undermine its integrity.
- a. SOX.2.7.16 System event data are sufficiently retained to provide chronological information and logs to enable the review, examination, and reconstruction of system and data processing.
Testing Procedures
Determine if sufficient chronological information is being recorded and stored in logs, and it is usable for reconstruction, if necessary. Obtain a sample of the log entries, to determine if they sufficiently allow for reconstruction.
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.