SOX.2.0.25:

9. Risk: Insufficient control over authorization, authentication, nonrepudiation, data classification and security monitoring may result in inaccurate financial reporting.

a. SOX.2.0.25 Where network connectivity is used, appropriate controls, including firewalls, intrusion detection and vulnerability assessments, exist and are used to prevent unauthorized access.

Testing Procedures

1. Determine the sufficiency and appropriateness of perimeter security controls, including firewalls and intrusion detection systems.

2. Inquire whether management has performed an independent assessment of controls within the past year (e.g., ethical hacking, social engineering).

3. Obtain a copy of this assessment and review the results, including the appropriateness of follow-up on identified weaknesses.

4. Determine if antivirus systems are used to protect the integrity and security of financial reporting systems and subsystems.

5. When appropriate, determine if encryption techniques are used to support the confidentiality of financial information sent from one system to another.

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.