SOX.2.0.15:: Difference between revisions

From HORSE - Holistic Operational Readiness Security Evaluation.
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::'''1. Risk: Business requirements are not met or third parties have inappropriate access to business data stores and business processes.'''<br>
::'''1. Risk: Business requirements are not met or third parties have inappropriate access to business data stores and business processes.'''<br>
:::a. [[SOX.2.0.12:|'''SOX.2.0.12''']] Selection of vendors for outsourced services is performed in accordance with the organization’s vendor management policy.<br>
:::a. [[SOX.2.0.15:|'''SOX.2.0.15''']] Procedures exist and are followed that include requirements that a formal contract be defined and agreed upon for third-party services before work is initiated, including definition of internal control requirements and acceptance of the organization’s policies and procedures. br>
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'''Testing Procedures'''
'''Testing Procedures'''
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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>
Review a sample of contracts and determine whether: • There is a definition of services to be performed • The responsibilities for the controls over financial reporting systems have been adequately defined • The third party has accepted compliance with the organization’s policies and procedures, e.g., security policies and procedures • The contracts were reviewed and signed by appropriate parties before work commenced • The controls over financial reporting systems and subsystems described in the contract agree with those required by the organization Review gaps, if any, and consider further analysis to determine the impact on financial reporting.<br>
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'''Control Stewards Process Narrative'''
'''Control Stewards Process Narrative'''
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<p><font color=#008000>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.</font></p>
<p><font color=#008000>Insert Process Narrative here.</font></p>


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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. It is technically impossible to establish identical user accounts on a UNIX operating system.</font></p>
<p><font color=#008000>The control is effective.</font></p>
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[[Image:greenlock.jpg]]<br>
[[Image:greenlock.jpg]]<br>

Latest revision as of 18:17, 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.2.0.15 Procedures exist and are followed that include requirements that a formal contract be defined and agreed upon for third-party services before work is initiated, including definition of internal control requirements and acceptance of the organization’s policies and procedures. br>



Testing Procedures

Review a sample of contracts and determine whether: • There is a definition of services to be performed • The responsibilities for the controls over financial reporting systems have been adequately defined • The third party has accepted compliance with the organization’s policies and procedures, e.g., security policies and procedures • The contracts were reviewed and signed by appropriate parties before work commenced • The controls over financial reporting systems and subsystems described in the contract agree with those required by the organization Review gaps, if any, and consider further analysis to determine the impact on financial reporting.


Testing Frequency

Quarterly validation of all systems within scope.

Evidence Archive Location

Insert hyperlink or location of evidence archive.

Control Stewards Process Narrative

Insert Process Narrative here.


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.


File:Greenlock.jpg

Status is acceptable.

Control Exception Commentary

Status is acceptable.

Remediation Plan

Remediation is not required at this time.