SOX.2.0.18:
- 1. Risk: Insufficient control over authorization, authentication, nonrepudiation, data classification and security monitoring may result in inaccurate financial reporting.
- a. SOX.2.0.18 A framework of security standards has been developed that supports the objectives of the security policy.
Testing Procedures
Obtain a copy of the security standards and:
1.Determine whether the standards framework effectively meets the objectives of the security policy.
2. Consider whether the following topics, which are often addressed by security standards, have been appropriately covered:
• Security organization• Asset classification and control
• Personnel security
• Software security policy
• Physical and environmental security
• Workstation security
• Computing environment management
• Network environment management
• System access control
• Business continuity planning
• Compliance
• System development and maintenance Determine if there are processes in place to communicate and maintain these standards.
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.