SOX.2.0.20:: Difference between revisions

From HORSE - Holistic Operational Readiness Security Evaluation.
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'''Testing Procedures'''
'''Testing Procedures'''
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Obtain a copy of the organization’s security policy and evaluate the effectiveness. Points to be taken into consideration include:<br>
Assess the authentication mechanisms used to validate user credentials for financial reporting systems and subsystems and validate that user sessions time-out after a predetermined period of time.  
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1. Is there an overall statement of the importance of security to the organization?
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2. Have specific policy objectives been defined?
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3. Have employee and contractor security responsibilities been addressed?
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4. Has the policy been approved by an appropriate level of senior management to demonstrate management’s commitment to security?
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5. Is there a process to communicate the policy to all levels of management and employees?
 
 
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'''Testing Frequency'''
'''Testing Frequency'''

Latest revision as of 17:19, 25 June 2006



4. Risk: Insufficient control over authorization, authentication, nonrepudiation, data classification and security monitoring may result in inaccurate financial reporting.
a. SOX.2.0.20 Procedures exist and are followed to authenticate all users of the system to support the validity of transactions.




Testing Procedures

Assess the authentication mechanisms used to validate user credentials for financial reporting systems and subsystems and validate that user sessions time-out after a predetermined period of time.

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.

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