SOX.2.7.17:
- 3. Risk: lapses in the continuity of application systems may prevent an organization from recording financial transactions and thereby undermine its integrity.
- a. SOX.2.7.17 System event data are designed to provide reasonable assurance as to the completeness and timeliness of system and data processing.
Testing Procedures
1.Inquire as to the type of information that is used by management to determine the completeness and timeliness of system and data processing.
2.Review a sample of system processing event data to confirm the completeness and timeliness of processing.
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.