SOX.4.4.8:

1. Risk: Without an adequate infrastructure, there is an increased risk that financial reporting applications will not be able to pass data between applications, financial reporting applications will not operate, and critical infrastructure failures will not be detected in a timely manner.

a. SOX.4.4.8 Documented procedures exist and are followed so that infrastructure systems, including network devices and software, are acquired based on the requirements of the financial applications they are intended to support.

Testing Procedures

Confirm that the organization has policies and procedures that are reviewed and updated regularly for changes in the business. When policies and procedures are changed, determine if management approves such changes. Select a sample of projects and determine that user reference and support manuals, systems documentation and operations documentation were prepared. Consider whether drafts of these manuals were incorporated in user acceptance testing. Determine whether any changes to proposed controls resulted in documentation updates.

An example

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.