SOX.2.0.19:

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

a. SOX.2.0.19 An IT security plan exists that is aligned with overall IT strategic plans. The IT security plan is updated to reflect changes in the IT environment as well as security requirements of specific systems.

Testing Procedures

1. Obtain a copy of security plans or strategies for financial reporting systems and subsystems and assess their adequacy in relation to the overall company plan.

2. Confirm that the security plan reflects the unique security requirements of financial reporting 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.