SOX.2.0.16:

1. Risk: Business requirements are not met or third parties have inappropriate access to business data stores and business processes.

a. SOX.2.0.16 A regular review of security, availability and processing integrity is performed by third-party service providers (e.g., SAS 70, Canadian 5970). br>

Testing Procedures

Inquire whether third-party service providers perform independent reviews of security, availability and processing integrity, e.g., service auditor report. Obtain a sample of the most recent review and determine if there are any control deficiencies that would impact financial reporting.

Testing Frequency

Quarterly validation of all systems within scope.

Evidence Archive Location

Insert hyperlink or location of evidence archive.

Control Stewards Process Narrative

Insert Process Narrative here.

Control Steward – Steve Somebody

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. It is technically impossible to establish identical user accounts on a UNIX operating system.

File:Greenlock.jpg

Status is acceptable.

Control Exception Commentary

Status is acceptable.

Remediation Plan

Remediation is not required at this time.