SOX.2.0.13:: Difference between revisions

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::'''1. Risk: Insufficient controls over processing accuracy by a third-party service provider may result in inaccurate financial results.'''<br>
::'''1. Risk: Business requirements are not met or third parties have inappropriate access to business data stores and business processes.'''<br>
:::a. [[SOX.2.0.13:|'''SOX.2.0.13''']] A designated individual is responsible for regular monitoring and reporting on the achievement of the third-party service-level performance criteria.<br>
:::a. [[SOX.2.0.12:|'''SOX.2.0.12''']] Selection of vendors for outsourced services is performed in accordance with the organization’s vendor management policy.<br>
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'''Testing Procedures'''
'''Testing Procedures'''
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Determine if the management of third-party services has been assigned to appropriate individuals. Review the assignments listing and agree the listing to an active employees roster. <br>
Obtain the organization’s vendor management policy and discuss with those responsible for third-party service management if they follow such standards. Obtain and test evidence that the selection of vendors for outsourced services is performed in accordance with the organization’s vendor management policy. .<br>
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'''Control Status and Auditors Commentary'''
'''Control Status and Auditors Commentary'''
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<p><font color=#008000>The control is effective. </font></p>
<p><font color=#008000>The control is effective. It is technically impossible to establish identical user accounts on a UNIX operating system.</font></p>
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[[Image:greenlock.jpg]]<br>
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Revision as of 18:04, 14 June 2006


1. Risk: Business requirements are not met or third parties have inappropriate access to business data stores and business processes.
a. SOX.2.0.12 Selection of vendors for outsourced services is performed in accordance with the organization’s vendor management policy.



Testing Procedures

Obtain the organization’s vendor management policy and discuss with those responsible for third-party service management if they follow such standards. Obtain and test evidence that the selection of vendors for outsourced services is performed in accordance with the organization’s vendor management policy. .


Testing Frequency

Quarterly validation of all systems within scope.

Evidence Archive Location

Insert hyperlink or location of evidence archive.

Control Stewards Process Narrative

The AIX operating system prevents the addition of duplicate Ids. Furthermore, the regular review of administrator IDs listed above serves as a backstop for this control.


Control Steward – Steve Somebody

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. It is technically impossible to establish identical user accounts on a UNIX operating system.


File:Greenlock.jpg

Status is acceptable.

Control Exception Commentary

Status is acceptable.

Remediation Plan

Remediation is not required at this time.