SOX.2.7.16:

2. Risk: Lapses in the continuity of application systems may prevent an organization from recording financial transactions and thereby undermine its integrity.

a. SOX.2.7.16 System event data are sufficiently retained to provide chronological information and logs to enable the review, examination, and reconstruction of system and data processing.

Testing Procedures

1. Determine if sufficient chronological information is being recorded and stored in logs, and it is usable for reconstruction, if necessary.

2. Obtain a sample of the log entries, to determine if they sufficiently allow for reconstruction.

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.