SOX.2.7.12:

4. Risk: Lost data could significantly impact financial reporting.

a. SOX.2.7.12 Management has implemented a strategy for cyclical backup of data and programs.

Testing Procedures

Determine if the organization has procedures in place to back up data and programs based on IT and user requirements. Select a sample of data files and programs and determine if they are being backed up as required.

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.