8/16/2023 0 Comments Common audit findingsIt is vital for today's businesses to have a minimal plan in place to protect business operations in the event of reasonably anticipated threats (i.e. This means that the company or process could be jeopardized in the event of disaster or other emergency. Evidence of periodic updating and review of such plans is not available. Typical Finding: Business continuity plans and disaster recovery plans are not available and current. Business Continuity Management and Disaster Recovery More advanced measures include for example multifactor authentication, access control tracking integrated with log concentrators, or video surveillance. Controls can take the form of for example door locks, sign-in sheets, monitoring with camera, or just correct placement of the assets to a place less susceptible to an attack. Physical access to systems and assets must be controlled and addressed appropriately.Īccess policies and minimal controls are the basic measures in physical access. This finding is very common and means that persons gaining unauthorized access to facilities have the ability to damage, misuse, or alter the enterprise's critical systems, applications, and information assets. Typical Finding: Access permissions are not documented and unknown. Transactions can be monitored continuously for risky use of conflicting permissions. The provisioning workflow can be formalized into an online system to prevent future conflicts. The detection and remediation processes for segregation of duties can be automated. You can detect segregation of duties violations by manually reviewing all users' permissions to identify conflicts. Segregation of duties violations are often a red flag as they represent an unnecessary vulnerability and sometimes indicate deliberate fraud. It is necessary to prevent segregation of duties conflicts and to implement controls necessary to prevent them. Segregation of duties is for example when one person can add data into the database and also edit and delete them. Segregation of duties is also important in IT risks management. The use of conflicting permissions could compromise the integrity of finance. Segregation of duties is very important in systems that affect the integrity of financial reporting. Typical Finding: The enterprise is unable to control segregation of duties. The first part of this article can be found here: Top 10 Risk and Security Audit Findings Segregation of Duties in ERP Systems This is the second part of our guide for IT security auditors. This article describes five typical findings of IT security auditors. Health Insurance Portability and Accountability Act (HIPAA). IT security has become concern of top managers especially with the introduction by the Sarbanes-Oxley separation-of-duties requirements and the U.S.
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