SOX.2.0.26:

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

a. SOX.2.0.26 IT security administration monitors and logs security activity at the application and database, and identified security violations are reported to senior management.

Testing Procedures

Inquire whether a security office exists to monitor for security vulnerabilities at the application and database levels, and related threat events. Assess the nature and extent of such events over the past year and discuss with management how they have responded with controls to prevent unauthorized access or manipulation of financial 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.