SOX.2.0.19:
- 3. Risk: Insufficient control over authorization, authentication, nonrepudiation, data classification and security monitoring may result in inaccurate financial reporting.
- a. SOX.2.0.19 An IT security plan exists that is aligned with overall IT strategic plans. The IT security plan is updated to reflect changes in the IT environment as well as security requirements of specific systems.
Testing Procedures
1. Obtain a copy of security plans or strategies for financial reporting systems and subsystems and assess their adequacy in relation to the overall company plan.
2. Confirm that the security plan reflects the unique security requirements of financial reporting systems and subsystems.
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.