ME2.6:: Difference between revisions
No edit summary |
No edit summary |
||
| Line 21: | Line 21: | ||
<br> | <br> | ||
::'''1. Risk: Business requirements are not met or third parties have inappropriate access to business data stores and business processes.'''<br> | ::'''1. Risk: Business requirements are not met or third parties have inappropriate access to business data stores and business processes.'''<br> | ||
:::a. SOX.2.0.6: Roles and responsibilities of third parties are clearly defined in the contractual relationship.<br> | :::a. [[SOX.2.0.6:|'''SOX.2.0.6''']] Roles and responsibilities of third parties are clearly defined in the contractual relationship.<br> | ||
<br> | <br> | ||
::'''2. Risk: Third party entities have inappropriate access to critical business processes and data.'''<br> | ::'''2. Risk: Third party entities have inappropriate access to critical business processes and data.'''<br> | ||
Revision as of 19:47, 12 June 2006
ME 2.6 Internal Control at Third Parties
Control Objective:
Assess the status of each external service provider’s internal controls. Confirm that external service providers comply with legal and regulatory requirements and contractual obligations. This can be provided by a third-party audit or obtained from a review by management’s internal audit function and the results of the audits.
Applicability:
- Sarbanes-Oxley
- HIPAA
- GLBA
- PCI
- FISMA
- NIST SP 800-66
- Ditscap
- Control Exception
- User Defined
Risk Association Control Activities:
- 1. Risk: Business requirements are not met or third parties have inappropriate access to business data stores and business processes.
- a. SOX.2.0.6 Roles and responsibilities of third parties are clearly defined in the contractual relationship.
- a. SOX.2.0.6 Roles and responsibilities of third parties are clearly defined in the contractual relationship.
- 1. Risk: Business requirements are not met or third parties have inappropriate access to business data stores and business processes.
- 2. Risk: Third party entities have inappropriate access to critical business processes and data.
- a. SOX.2.0.7: Third party (outsourced) processors have established an acceptable level of control procedures in their operations.
- a. SOX.2.0.7: Third party (outsourced) processors have established an acceptable level of control procedures in their operations.
- 2. Risk: Third party entities have inappropriate access to critical business processes and data.
Implementation Guide:
Process Narrative
Insert a description of the process narration that is applicable to the existing control statement this narrative refers to.
Process Illustration
Insert a process diagram, flowchart or other visual representation here to illustrate the process narrative.
File:Someimage.jpg
Control Commentary
Insert a description of the control that is applicable to the existing control statement this commentary refers to.
Control Exception Commentary
Insert a description of the control exception that is applicable to the existing control statement this commentary refers to.
Evidence Archive Location
Insert Evidence Description Here.
Control Status and Auditors Commentary
Describe the condition of the applicable control and its effectiveness. Set the color icon to a redlock.jpg, yellowlock.jpg or greenlock.jpg.
File:Redlock.jpg
Remediation Plan
Insert remediation plan, applicability, or any information that indicates what needs to be done.
Supplemental Information:
Implementation guidance
Insert guidance in this section if it helps to elaborate upon the subject matter. Examples of evidence that would help guide the end user is desirable.