SOX.2.7.13:

5. Risk: Lost data could significantly impact financial reporting.

a. SOX.2.7.13 The restoration of backup media is periodically tested.

Testing Procedures

1. Inquire whether the retention and storage of messages, documents, programs, etc., have been tested during the past year.

2. Obtain and review the results of testing activities.

3. Establish whether any deficiencies were noted and whether they have been reexamined. Obtain the organization’s access security policy and discuss with those responsible whether they follow such standards and guidelines dealing with sensitive backup data.

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.