SOX.2.0.13:

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

a. SOX.2.0.13 IT management determines that, before selection, potential third parties are properly qualified through an assessment of their capability to deliver the required service and a review of their financial viability.

Testing Procedures

Obtain the criteria and business case used for selection of third-party service providers. Assess whether these criteria include a consideration of the third party’s financial stability, skill and knowledge of the systems under management, and controls over security, availability and processing integrity. .

Testing Frequency

Quarterly validation of all systems within scope.

Evidence Archive Location

Insert hyperlink or location of evidence archive.

Control Stewards Process Narrative

The AIX operating system prevents the addition of duplicate Ids. Furthermore, the regular review of administrator IDs listed above serves as a backstop for this control.

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.