SOX.2.0.21:

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

a. SOX.2.0.20 Review security practices to confirm that authentication controls (passwords, IDs, two-factor, etc.) are used appropriately and are subject to common confidentiality requirements (IDs and passwords not shared, alphanumeric passwords used, etc.).

Testing Procedures

Review security practices to confirm that authentication controls (passwords, IDs, two-factor, etc.) are used appropriately and are subject to common confidentiality requirements (IDs and passwords not shared, alphanumeric passwords used, etc.).

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.