SOX.2.7.7:

3. Risk: Problems and/or incidents are not properly responded to, recorded, resolved or investigated for proper resolution and could significantly impact financial reporting. .

a. SOX.2.7.7 The problem management system provides for adequate audit trail facilities, which allow tracing from incident to underlying cause.

Testing Procedures

1. Determine if the organization’s procedures include audit trail facilities—tracking of the incidents.

2. Review a sample of problems recorded on the problem management system to consider whether a proper audit trail exists and is used.

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.