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.