SOX.2.0.22:

6. Risk: Insufficient control over authorization, authentication, nonrepudiation, data classification and security monitoring may result in inaccurate financial reporting.

a. SOX.2.0.22 Procedures exist and are followed relating to timely action to requesting, establishing, issuing, suspending and closing user accounts.

Testing Procedures

1. Confirm that procedures for the registration, change and deletion of users from financial reporting systems and subsystems on a timely basis exist and are followed.

2. Validate that attempts to gain unauthorized access to financial reporting systems and subsystems are logged and followed up on a timely basis.

3. Select a sample of new users and determine if management approved their access and the access granted agrees with the access privileges that were approved.

4. Select a sample of terminated employees and determine if their access has been removed, and the removal was done in a timely manner.

5. Select a sample of current users and review their access for appropriateness based upon their job functions.

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.