General Computer Controls

Size: px
Start display at page:

Download "General Computer Controls"

Transcription

1 1 General Computer Controls Governmental Unit: University of Mississippi Financial Statement Date: June 30, 2007 Prepared by: Robin Miller and Kathy Gates Date: 6/29/2007 Description of computer systems and LANs in use (hardware and software). (It may be appropriate to complete a separate form for LANs.) [ ] Instructions: CRI will need to gain an understanding of the different processes that are dependent on the general computer system and the related controls that ensure the integrity of the computer output. Computer general control activities relate to information technology personnel and operations as a group rather than directly to specific financial statement assertions. Therefore, the letter P or S appears in the column next to each control activity to indicate whether it is to be a primary control ( P ) or a secondary control ( S ). This form is designed for either an in-house system or computer service organization. However, completion of this form is unnecessary for service centers if there is a suitable service auditor s report on the service organization s internal controls. Please complete this form for EACH of the systems used by the University and provide policies and procedures, organizational charts, narratives, and any other information that will be helpful in our understanding. 1. Organization controls tested through inquiry and observation a. The information technology (IT) department is independent of the departments it serves. b. IT personnel are prohibited from initiating or authorizing transactions. c. IT personnel are prohibited from initiating changes to master files. i. In circumstances when master file changes are made by IT personnel, appropriate procedures are followed to control the changes. d. Departments that initiate master file changes are given a report showing the changes that were made. e. Appropriate procedures are followed when IT personnel make corrections to errors in data files or applications. f. There is separation of duties between programmers, system administrators, and users. Procedures require requesting entity to identify and authorize May be necessary under extreme circumstances to resolve a critical issue S N/A SAP is a real-time transactional ERP. Areas of responsibility/usage clearly defined

2 2 g. The duties of IT personnel are rotated periodically. Typically on a biannual basis and as new systems/applications are deployed h. IT personnel are required to take annual vacations of at least one continuous week. N This is encouraged but not required i. During the vacationing personnel s absence, their duties are performed by other personnel. i. If there is an internal audit function, the internal auditors report to the audit committee on whether the computerized accounting applications are designed and operated to produce information that can be used to prepare financial statements that accurately represent the client s financial condition and results of operations. 2. Access controls tested through inquiry, observation, or document inspection. (If the entity has more than one computer system or a LAN, this section of the form should be completed for each system or LAN. To do so, a copy can be made and completed for each system or LAN.) Secondary and tertiary duties are assigned based on staffing S N/A a. One employee is assigned the responsibility for IT security. While IT has a named Security Coordinator there are various security responsibilities assigned throughout IT b. There are adequate physical controls to ensure that access to computer facilities is restricted to authorized personnel. c. Programmers are restricted from access to applications in live operation, job control language, and live data files. d. Procedures are in place to prevent testing of new or revised applications on live data files. e. Software users are prohibited from having access to source code, the compiler, and programming documentation. f. Access to application processing parameter databases or table files is restricted to authorized personnel, and changes to those files are adequately reviewed. g. Software utilities that can alter data or applications are adequately controlled and their usage is logged for subsequent management review. h. Access control software is used for terminals and workstations so that A proximity card system is used to control access. As applicable Test systems are in place for all major functions System audit features capture all changes

3 3 i. Access is limited to specified persons. As applicable via ACL s, firewall settings, client software/accounts ii. Individuals have access only to those applications or files that are necessary to perform their duties. Based on internal authorization roles i. If passwords are used to control terminal or workstation access: i. Procedures are established to determine that those passwords are confidential and unique. Requirements set, crackers used ii. Passwords are changed at regular intervals. Every 90 days iii. Passwords are promptly canceled for terminated employees. j. Regarding IT personnel who are terminated: i. They are released from sensitive duties immediately. ii. Their access to the IT system is suspended immediately. iii. Their actions are appropriately supervised until their departure from the premises. k. There are procedures to prevent remote access to the network through dial-up, Internet, or Virtual Private Network (for example, dial-back, polling lists, user ID, or passwords). l. If confidential or sensitive information is transmitted through public carrier networks (for example, by leased line), protection methods are used to prevent or detect unauthorized access, either through carrier security methods or independent methods (for example, encryption methods). m. For internal network traffic, procedures that are commensurate with data traffic sensitivity are in place to provide security over transmissions across the network. n. Intrusion detection systems are in place on the internal network to monitor the network. o. All data has been classified and appropriate risk ranking has been established that will support and provide evidence for the use of implemented network security controls. p. For centralized data centers, there are appropriate controls over access to system administrator instruction manuals. Daily updates supplied VPN/dial up requires managed account VPN and/or SSL is employed Client encryption S N Commercial IDS is not installed. Several local procedures are in place to monitor and react to any issues Data pools are identified and risk factors noted Physically secured

4 4 q. For decentralized, distributed client server systems, there are appropriate education, training, and support materials available for the system administrator and security administrator over the servers. 3. Application development controls tested through inquiry, observation, or document inspection. (If the entity has more than one computing platform, such as mainframe and LAN, this section of the form should be completed for each platform. To do so, a copy of this section can be made and completed for each platform.) The following control activities apply to all key applications, both those developed in-house and those purchased from third-party vendors. a. There are established procedures for development of new applications, as well as modifications of existing applications. i. Approval is required and obtained for development of new applications or programs, or for modifications of existing ones. b. Application development procedures give adequate consideration to development of adequate control features for the new or modified applications. c. Application development procedures require active involvement by the users (and internal audit, if applicable). d. Formal testing procedures have been established to check the functioning of new applications and modifications of existing applications (including testing of modifications made by vendors to purchased software). e. During the testing phase, the user group (or the personnel who will run the system for the user group) tests the application as a complete product, and performs testing under conditions similar to those in which the application or system is expected to be run. f. There are formal standards and procedures for documentation of new applications as well as modifications of existing applications. If managed by IT See IT Work Request linked from Project life cycles include phases for testing/implementing authorizations. Absolutely. The SAP Support Desk coordinates testing and roll-out. Functional users are invited to the IT or SAP training lab where they test application functionality. A typical project will include two or three of these sessions.

5 5 g. Procedures are in place to prevent unauthorized changes to applications, preferably as part of the entity s system development life cycle methodology. h. There are controls over the movement of new or modified code from development to testing and to the live operating environment. 4. System software controls tested through inquiry, observation, or document inspection. (System software includes the operating system, database management systems, telecommunications software, security software, utility software, file management systems, library management packages, compilers, sorts, job control software, and time-sharing software.) a. If entity personnel have the technical expertise and tools to develop or modify system software: i. Those personnel are prevented from having a detailed understanding of related applications and user controls over key files and transactions. ii. Those personnel are appropriately supervised. iii. The entity has controls over system software like those for application development in place (Items 3.a. h.). iv. Changes to the system software are reviewed and approved before moving them into the live operations environment. v. Changes to the system software are tested before moving them into the live operations environment. vi. Key system software parameters are periodically reviewed to ensure adequate use and governance of system resources and processing. vii. Maintenance and emergency software patches are installed and kept up to date per vendor specifications. 5. Operational controls tested through inquiry and document inspection. (If the entity has more than one computing platform, such as mainframe and LAN, this section of the form should be completed for each platform. To do so, a copy of this section can be made and completed for each platform.) The SAP landscape includes a sophisticated transport system that moves changes in a controlled manner across three systems: development, testing and production. Units are focused on defined segments Continuous monitoring of system resource usage/allocation though online tools Quarterly cycle for maintenance patches

6 6 a. Schedules are prepared and followed for processing of computer applications. b. Changes to work schedules are appropriately authorized and communicated to affected parties. c. Automated or manual logs are used to record system administrator activities and i. There are controls to ensure the completeness and accuracy of the logs. Via online calendar tracking ii. The logs are reviewed by appropriate supervisory As applicable personnel, and unusual entries are appropriately investigated. d. System administrators are required to report system failures, Maintained via call tracking system restart and recovery, or other unusual incidents, and those reports are reviewed by an appropriate official. e. System administrator instruction manuals (in the form of a printed manual or instructions that can be accessed on line) are available to each system administrator. f. System administrator instruction manuals contain the following: i. Setup of batch jobs and loading of operating systems or software (including applicable control statements or parameters used in processing). ii. Hardware components and data files to be used. iii. Input and output media to be used. iv. Termination of applications. v. Instructions on actions to be taken (such as rerun or restart procedures) if a process fails to operate properly. g. There are appropriate procedures to monitor system administrator compliance with prescribed operating procedures. h. There are appropriate procedures for back-up and storage of applications and data files. i. There is a documented background screening of IT personnel. HR Function j. Periodic security briefings are provided for IT personnel.

7 7 k. There are appropriate procedures to prevent test versions of applications from being run on live operating data and to control such tests when it is necessary to run them. l. In circumstances when system administrators must initiate input of data, procedures exist to allow the system administrators to determine whether the input is properly authorized. m. There are appropriate controls such as the following for situations when outside third parties (such as vendors from whom application or system software is licensed) are permitted to sign on to the client s system, for example, to perform problem determination and resolution procedures: i. The vendor must specifically request the client s authorization and a user ID and password (ideally a onetime use password) to sign on to the client s system. ii. The vendor must ask the client to turn on an activation switch that permits access to the system. iii. The client s procedures call for the client to call back vendors who initiate a request for access to the client s system to verify the identity and authority of the caller. 6. Disaster recovery/contingency planning tested through inquiry and observation a. Off-premises storage is maintained for: i. Master files and transaction files sufficient to recreate the current master files. Transport system employed for control This can be done electronically ii. Applications and related documentation. As applicable. Most applications and documentation are available from the vendor online. iii. Copies of the contingency plans. b. Contingency plans have been developed for alternative processing in the event of loss or interruption of the IT function. c. If contingency plans have been developed, the plans have S N been tested for adequacy in the event of a disaster. d. Copies of the backup files for the following are periodically tested to make certain that they are usable: i. Software copies. S N Only for restore purposes

8 8 ii. Master files. S N Only for restore purposes iii. Transaction or transaction history files. S N Only for restore purposes

FORM 20A.9 SAMPLE AUDIT PROGRAM FOR TESTING IT CONTROLS. Date(s) Completed. Workpaper Reference

FORM 20A.9 SAMPLE AUDIT PROGRAM FOR TESTING IT CONTROLS. Date(s) Completed. Workpaper Reference FORM 20A.9 SAMPLE AUDIT PROGRAM FOR TESTING IT CONTROLS Workpaper Reference Date(s) Completed Organization and Staffing procedures used to define the organization of the IT Department. 2. Review the organization

More information

CHAPTER 11 COMPUTER SYSTEMS INFORMATION TECHNOLOGY SERVICES CONTROLS

CHAPTER 11 COMPUTER SYSTEMS INFORMATION TECHNOLOGY SERVICES CONTROLS 11-1 CHAPTER 11 COMPUTER SYSTEMS INFORMATION TECHNOLOGY SERVICES CONTROLS INTRODUCTION The State Board of Accounts, in accordance with State statutes and the Statements on Auditing Standards Numbers 78

More information

Data Security Systems Internal Control Questionnaire

Data Security Systems Internal Control Questionnaire Data Security Systems Internal Control Questionnaire I. GENERAL DATA SECURITY SYSTEM A. Does security system management: 1. Determine how access levels are granted? 2. Define when access is granted unless

More information

IT General Controls Domain COBIT Domain Control Objective Control Activity Test Plan Test of Controls Results

IT General Controls Domain COBIT Domain Control Objective Control Activity Test Plan Test of Controls Results Acquire or develop application systems software Controls provide reasonable assurance that application and system software is acquired or developed that effectively supports financial reporting requirements.

More information

GENERAL APPLICATION FOR ELECTRONIC COMMUNICATION SYSTEM ( ECS ) INSURANCE

GENERAL APPLICATION FOR ELECTRONIC COMMUNICATION SYSTEM ( ECS ) INSURANCE GENERAL APPLICATION FOR ELECTRONIC COMMUNICATION SYSTEM ( ECS ) INSURANCE (CLAIMS MADE BASIS) APPLICANT S INSTRUCTIONS: 1. Answer all questions. If the answer requires detail, please attach a separate

More information

IT - General Controls Questionnaire

IT - General Controls Questionnaire IT - General Controls Questionnaire Internal Control Questionnaire Question Yes No N/A Remarks G1. ACCESS CONTROLS Access controls are comprised of those policies and procedures that are designed to allow

More information

General IT Controls Audit Program

General IT Controls Audit Program Contributed February 5, 2002 by Paul P Shotter General IT Controls Audit Program Purpose / Scope Perform a General Controls review of Information Technology (IT). The reviews

More information

PART 10 COMPUTER SYSTEMS

PART 10 COMPUTER SYSTEMS PART 10 COMPUTER SYSTEMS 10-1 PART 10 COMPUTER SYSTEMS The following is a general outline of steps to follow when contemplating the purchase of data processing hardware and/or software. The State Board

More information

Supplier Security Assessment Questionnaire

Supplier Security Assessment Questionnaire HALKYN CONSULTING LTD Supplier Security Assessment Questionnaire Security Self-Assessment and Reporting This questionnaire is provided to assist organisations in conducting supplier security assessments.

More information

CHIS, Inc. Privacy General Guidelines

CHIS, Inc. Privacy General Guidelines CHIS, Inc. and HIPAA CHIS, Inc. provides services to healthcare facilities and uses certain protected health information (PHI) in connection with performing these services. Therefore, CHIS, Inc. is classified

More information

INFORMATION TECHNOLOGY CONTROLS

INFORMATION TECHNOLOGY CONTROLS CHAPTER 14 INFORMATION TECHNOLOGY CONTROLS SCOPE This chapter addresses requirements common to all financial accounting systems and is not limited to the statewide financial accounting system, ENCOMPASS,

More information

FINAL May 2005. Guideline on Security Systems for Safeguarding Customer Information

FINAL May 2005. Guideline on Security Systems for Safeguarding Customer Information FINAL May 2005 Guideline on Security Systems for Safeguarding Customer Information Table of Contents 1 Introduction 1 1.1 Purpose of Guideline 1 2 Definitions 2 3 Internal Controls and Procedures 2 3.1

More information

Client Security Risk Assessment Questionnaire

Client Security Risk Assessment Questionnaire Select the appropriate answer from the drop down in the column, and provide a brief description in the section. 1 Do you have a member of your organization with dedicated information security duties? 2

More information

TASK -040. TDSP Web Portal Project Cyber Security Standards Best Practices

TASK -040. TDSP Web Portal Project Cyber Security Standards Best Practices Page 1 of 10 TSK- 040 Determine what PCI, NERC CIP cyber security standards are, which are applicable, and what requirements are around them. Find out what TRE thinks about the NERC CIP cyber security

More information

Information System Audit. Arkansas Administrative Statewide Information System (AASIS) General Controls

Information System Audit. Arkansas Administrative Statewide Information System (AASIS) General Controls Information System Audit Arkansas Administrative Statewide Information System (AASIS) General Controls ARKANSAS DIVISION OF LEGISLATIVE AUDIT April 12, 2002 April 12, 2002 Members of the Legislative Joint

More information

Oracle Maps Cloud Service Enterprise Hosting and Delivery Policies Effective Date: October 1, 2015 Version 1.0

Oracle Maps Cloud Service Enterprise Hosting and Delivery Policies Effective Date: October 1, 2015 Version 1.0 Oracle Maps Cloud Service Enterprise Hosting and Delivery Policies Effective Date: October 1, 2015 Version 1.0 Unless otherwise stated, these Oracle Maps Cloud Service Enterprise Hosting and Delivery Policies

More information

APPENDIX G ASP/SaaS SECURITY ASSESSMENT CHECKLIST

APPENDIX G ASP/SaaS SECURITY ASSESSMENT CHECKLIST APPENDIX G ASP/SaaS SECURITY ASSESSMENT CHECKLIST Application Name: Vendor Name: Briefly describe the purpose of the application. Include an overview of the application architecture, and identify the data

More information

FIREWALL CHECKLIST. Pre Audit Checklist. 2. Obtain the Internet Policy, Standards, and Procedures relevant to the firewall review.

FIREWALL CHECKLIST. Pre Audit Checklist. 2. Obtain the Internet Policy, Standards, and Procedures relevant to the firewall review. 1. Obtain previous workpapers/audit reports. FIREWALL CHECKLIST Pre Audit Checklist 2. Obtain the Internet Policy, Standards, and Procedures relevant to the firewall review. 3. Obtain current network diagrams

More information

Approved 12/14/11. FIREWALL POLICY INTERNAL USE ONLY Page 2

Approved 12/14/11. FIREWALL POLICY INTERNAL USE ONLY Page 2 Texas Wesleyan Firewall Policy Purpose... 1 Scope... 1 Specific Requirements... 1 PURPOSE Firewalls are an essential component of the Texas Wesleyan information systems security infrastructure. Firewalls

More information

Information Technology General Controls (ITGCs) 101

Information Technology General Controls (ITGCs) 101 Information Technology General Controls (ITGCs) 101 Presented by Sugako Amasaki (Principal Auditor) University of California, San Francisco December 3, 2015 Internal Audit Webinar Series Webinar Agenda

More information

Rajan R. Pant Controller Office of Controller of Certification Ministry of Science & Technology rajan@cca.gov.np

Rajan R. Pant Controller Office of Controller of Certification Ministry of Science & Technology rajan@cca.gov.np Rajan R. Pant Controller Office of Controller of Certification Ministry of Science & Technology rajan@cca.gov.np Meaning Why is Security Audit Important Framework Audit Process Auditing Application Security

More information

University of Illinois at Chicago Health Sciences Colleges Information Technology Group Security Policies Summary

University of Illinois at Chicago Health Sciences Colleges Information Technology Group Security Policies Summary University of Illinois at Chicago Health Sciences Colleges Information Technology Group Security Policies Summary This Summary was prepared March 2009 by Ian Huggins prior to HSC adoption of the most recent

More information

Central Agency for Information Technology

Central Agency for Information Technology Central Agency for Information Technology Kuwait National IT Governance Framework Information Security Agenda 1 Manage security policy 2 Information security management system procedure Agenda 3 Manage

More information

DETAIL AUDIT PROGRAM Information Systems General Controls Review

DETAIL AUDIT PROGRAM Information Systems General Controls Review Contributed 4/23/99 by Steve_Parker/TBE/Teledyne@teledyne.com DETAIL AUDIT PROGRAM Information Systems General Controls Review 1.0 Introduction The objectives of this audit are to review policies, procedures,

More information

Information Technology General Controls Review (ITGC) Audit Program Prepared by:

Information Technology General Controls Review (ITGC) Audit Program Prepared by: Information Technology General Controls Review (ITGC) Audit Program Date Prepared: 2012 Internal Audit Work Plan Objective: IT General Controls (ITGC) address the overall operation and activities of the

More information

Circular to All Licensed Corporations on Information Technology Management

Circular to All Licensed Corporations on Information Technology Management Circular 16 March 2010 Circular to All Licensed Corporations on Information Technology Management In the course of our supervision, it has recently come to our attention that certain deficiencies in information

More information

BEFORE THE BOARD OF COUNTY COMMISSIONERS FOR MULTNOMAH COUNTY, OREGON RESOLUTION NO. 05-050

BEFORE THE BOARD OF COUNTY COMMISSIONERS FOR MULTNOMAH COUNTY, OREGON RESOLUTION NO. 05-050 BEFORE THE BOARD OF COUNTY COMMISSIONERS FOR MULTNOMAH COUNTY, OREGON RESOLUTION NO. 05-050 Adopting Multnomah County HIPAA Security Policies and Directing the Appointment of Information System Security

More information

ECSA EuroCloud Star Audit Data Privacy Audit Guide

ECSA EuroCloud Star Audit Data Privacy Audit Guide ECSA EuroCloud Star Audit Data Privacy Audit Guide Page 1 of 15 Table of contents Introduction... 3 ECSA Data Privacy Rules... 4 Governing Law... 6 Sub processing... 6 A. TOMs: Cloud Service... 7 TOMs:

More information

HIPAA Security COMPLIANCE Checklist For Employers

HIPAA Security COMPLIANCE Checklist For Employers Compliance HIPAA Security COMPLIANCE Checklist For Employers All of the following steps must be completed by April 20, 2006 (April 14, 2005 for Large Health Plans) Broadly speaking, there are three major

More information

IT Best Practices Audit TCS offers a wide range of IT Best Practices Audit content covering 15 subjects and over 2200 topics, including:

IT Best Practices Audit TCS offers a wide range of IT Best Practices Audit content covering 15 subjects and over 2200 topics, including: IT Best Practices Audit TCS offers a wide range of IT Best Practices Audit content covering 15 subjects and over 2200 topics, including: 1. IT Cost Containment 84 topics 2. Cloud Computing Readiness 225

More information

Guideline on risk management and other aspects of internal control in central securities depository

Guideline on risk management and other aspects of internal control in central securities depository until further notice 1 (11) Applicable to central securities depositories Guideline on risk management and other aspects of internal control in central securities depository By virtue of section 4, paragraph

More information

Information Security Risk Assessment Checklist. A High-Level Tool to Assist USG Institutions with Risk Analysis

Information Security Risk Assessment Checklist. A High-Level Tool to Assist USG Institutions with Risk Analysis Information Security Risk Assessment Checklist A High-Level Tool to Assist USG Institutions with Risk Analysis Updated Oct 2008 Introduction Information security is an important issue for the University

More information

OFFICE OF THE STATE AUDITOR General Controls Review Questionnaire

OFFICE OF THE STATE AUDITOR General Controls Review Questionnaire OFFICE OF THE STATE AUDITOR Agency: * University Please answer all of the following questions. Where we ask for copies of policies and procedures and other documentation, we would prefer this in electronic

More information

RL Solutions Hosting Service Level Agreement

RL Solutions Hosting Service Level Agreement RL Solutions Hosting Service Level Agreement April 2012 Table of Contents I. Context and Scope... 1 II. Defined Terms... 1 III. RL Solutions Responsibilities... 2 IV. Client Responsibilities... 4 V. The

More information

HIPAA Information Security Overview

HIPAA Information Security Overview HIPAA Information Security Overview Security Overview HIPAA Security Regulations establish safeguards for protected health information (PHI) in electronic format. The security rules apply to PHI that is

More information

DESIGNATED CONTRACT MARKET OPERATIONAL CAPABILITY TECHNOLOGY QUESTIONNAIRE

DESIGNATED CONTRACT MARKET OPERATIONAL CAPABILITY TECHNOLOGY QUESTIONNAIRE DESIGNATED CONTRACT MARKET OPERATIONAL CAPABILITY TECHNOLOGY QUESTIONNAIRE Please provide all relevant documents responsive to the information requests listed within each area below. In addition to the

More information

AUSTIN INDEPENDENT SCHOOL DISTRICT INTERNAL AUDIT DEPARTMENT TRANSPORTATION AUDIT PROGRAM

AUSTIN INDEPENDENT SCHOOL DISTRICT INTERNAL AUDIT DEPARTMENT TRANSPORTATION AUDIT PROGRAM GENERAL: The Technology department is responsible for the managing of electronic devices and software for the District, as well as the Help Desk for resolution of employee-created help tickets. The subgroups

More information

Second Follow-up Audit Report on Department of Education Internal Controls Over Its Data Center 7F04-137

Second Follow-up Audit Report on Department of Education Internal Controls Over Its Data Center 7F04-137 Second Follow-up Audit Report on Department of Education Internal Controls Over Its Data Center 7F04-137 September 27, 2004 THE CITY OF NEW YORK OFFICE OF THE COMPTROLLER 1 CENTRE STREET NEW YORK, N.Y.

More information

IT Sr. Systems Administrator

IT Sr. Systems Administrator IT Sr. Systems Administrator Location: [North America] [United States] [Monrovia] Category: Information Technology Job Type: Open-ended, Full-time PURPOSE OF POSITION: Systems Administrators and Engineers

More information

Supplier Information Security Addendum for GE Restricted Data

Supplier Information Security Addendum for GE Restricted Data Supplier Information Security Addendum for GE Restricted Data This Supplier Information Security Addendum lists the security controls that GE Suppliers are required to adopt when accessing, processing,

More information

PierianDx - Clinical Genomicist Workstation Software as a Service FAQ s

PierianDx - Clinical Genomicist Workstation Software as a Service FAQ s PierianDx - Clinical Genomicist Workstation Software as a Service FAQ s Network Security Please describe the preferred connection method(s) between the PierianDx network and a healthcare organization s

More information

Managed Services. Business Intelligence Solutions

Managed Services. Business Intelligence Solutions Managed Services Business Intelligence Solutions Business Intelligence Solutions provides an array of strategic technology services for life science companies and healthcare providers. Our Managed Services

More information

Information Systems Security Assessment

Information Systems Security Assessment Physical Security Information Systems Security Assessment 1. Is the server protected from environmental damage (fire, water, etc.)? Ideal Answer: YES. All servers must be housed in such a way as to protect

More information

Guideline on risk management and other aspects of internal control in stock exchange

Guideline on risk management and other aspects of internal control in stock exchange until further notice 1 (11) Applicable to stock exchanges Guideline on risk management and other aspects of internal control in stock exchange By virtue of section 4, paragraph 2, of the Act on the Financial

More information

TEMPLE UNIVERSITY POLICIES AND PROCEDURES MANUAL

TEMPLE UNIVERSITY POLICIES AND PROCEDURES MANUAL TEMPLE UNIVERSITY POLICIES AND PROCEDURES MANUAL Title: Computer and Network Security Policy Policy Number: 04.72.12 Effective Date: November 4, 2003 Issuing Authority: Office of the Vice President for

More information

Certified Information Systems Auditor (CISA)

Certified Information Systems Auditor (CISA) Certified Information Systems Auditor (CISA) Course Introduction Course Introduction Module 01 - The Process of Auditing Information Systems Lesson 1: Management of the Audit Function Organization of the

More information

VMware vcloud Air SOC 1 Control Matrix

VMware vcloud Air SOC 1 Control Matrix SOC 1 Control Objectives/Activities Matrix goes to great lengths to ensure the security and availability of vcloud Air services. In this effort, we have undergone a variety of industry standard audits,

More information

Print4 Solutions fully comply with all HIPAA regulations

Print4 Solutions fully comply with all HIPAA regulations HIPAA Compliance Print4 Solutions fully comply with all HIPAA regulations Print4 solutions do not access, store, process, monitor, or manage any patient information. Print4 manages and optimize printer

More information

SRA International Managed Information Systems Internal Audit Report

SRA International Managed Information Systems Internal Audit Report SRA International Managed Information Systems Internal Audit Report Report #2014-03 June 18, 2014 Table of Contents Executive Summary... 3 Background Information... 4 Background... 4 Audit Objectives...

More information

MCR Checklist for Automated Information Systems (Major Applications and General Support Systems)

MCR Checklist for Automated Information Systems (Major Applications and General Support Systems) MCR Checklist for Automated Information Systems (Major Applications and General Support Systems) Name of GSS or MA being reviewed: Region/Office of GSS or MA being reviewed: System Owner: System Manager:

More information

Information System Audit Report Office Of The State Comptroller

Information System Audit Report Office Of The State Comptroller STATE OF CONNECTICUT Information System Audit Report Office Of The State Comptroller AUDITORS OF PUBLIC ACCOUNTS KEVIN P. JOHNSTON ROBERT G. JAEKLE TABLE OF CONTENTS EXECUTIVE SUMMARY...1 AUDIT OBJECTIVES,

More information

PA-DSS Implementation Guide for. Sage MAS 90 and 200 ERP. Credit Card Processing

PA-DSS Implementation Guide for. Sage MAS 90 and 200 ERP. Credit Card Processing for Sage MAS 90 and 200 ERP Credit Card Processing Version 4.30.0.18 and 4.40.0.1 - January 28, 2010 Sage, the Sage logos and the Sage product and service names mentioned herein are registered trademarks

More information

UMHLABUYALINGANA MUNICIPALITY IT PERFORMANCE AND CAPACITY MANAGEMENT POLICY

UMHLABUYALINGANA MUNICIPALITY IT PERFORMANCE AND CAPACITY MANAGEMENT POLICY UMHLABUYALINGANA MUNICIPALITY IT PERFORMANCE AND CAPACITY MANAGEMENT POLICY Originator: IT Performance and Capacity Management Policy Approval and Version Control Approval Process: Position or Meeting

More information

Network & Information Security Policy

Network & Information Security Policy Policy Version: 2.1 Approved: 02/20/2015 Effective: 03/02/2015 Table of Contents I. Purpose................... 1 II. Scope.................... 1 III. Roles and Responsibilities............. 1 IV. Risk

More information

OPERATIONAL CAPABILITY TECHNOLOGY QUESTIONNAIRE

OPERATIONAL CAPABILITY TECHNOLOGY QUESTIONNAIRE OPERATIONAL CAPABILITY TECHNOLOGY QUESTIONNAIRE Please provide all relevant documents responsive to the information requests listed within each area below. In addition to the specific documents requested,

More information

CUNY SCHOOL OF PROFESSIONAL STUDIES: DEPARTMENTAL RETENTION SCHEDULE 4/7/2014 OFFICE OF INFORMATION TECHNOLOGY

CUNY SCHOOL OF PROFESSIONAL STUDIES: DEPARTMENTAL RETENTION SCHEDULE 4/7/2014 OFFICE OF INFORMATION TECHNOLOGY IT-1 Contracts/ Software Licenses/ Use Agreements General 6[6] IT-2 CUNY SCHOOL OF PROFESSIONAL STUDIES: DEPARTMENTAL RETENTION SCHEDULE 4/7/2014 CUNY-CIS Information Security Procedures Attestation Forms

More information

SECTION 15 INFORMATION TECHNOLOGY

SECTION 15 INFORMATION TECHNOLOGY SECTION 15 INFORMATION TECHNOLOGY 15.1 Purpose 15.2 Authorization 15.3 Internal Controls 15.4 Computer Resources 15.5 Network/Systems Access 15.6 Disaster Recovery Plan (DRP) 15.1 PURPOSE The Navajo County

More information

INFORMATION SYSTEMS (IS) NETWORK SERVICES TITLE SERIES DEFINITIONS

INFORMATION SYSTEMS (IS) NETWORK SERVICES TITLE SERIES DEFINITIONS INFORMATION SYSTEMS (IS) NETWORK SERVICES TITLE SERIES DEFINITIONS Effective Date: July 1, 2015 I. DEFINITIONS A. Identifying the Correct Job Family This section defines duties performed by positions appropriately

More information

An Oracle White Paper December 2010. Leveraging Oracle Enterprise Single Sign-On Suite Plus to Achieve HIPAA Compliance

An Oracle White Paper December 2010. Leveraging Oracle Enterprise Single Sign-On Suite Plus to Achieve HIPAA Compliance An Oracle White Paper December 2010 Leveraging Oracle Enterprise Single Sign-On Suite Plus to Achieve HIPAA Compliance Executive Overview... 1 Health Information Portability and Accountability Act Security

More information

VMware vcloud Air HIPAA Matrix

VMware vcloud Air HIPAA Matrix goes to great lengths to ensure the security and availability of vcloud Air services. In this effort VMware has completed an independent third party examination of vcloud Air against applicable regulatory

More information

6. AUDIT CHECKLIST FOR NETWORK ADMINISTRATION AND SECURITY AUDITING

6. AUDIT CHECKLIST FOR NETWORK ADMINISTRATION AND SECURITY AUDITING 6. AUDIT CHECKLIST FOR NETWORK ADMINISTRATION AND SECURITY AUDITING The following is a general checklist for the audit of Network Administration and Security. Sl.no Checklist Process 1. Is there an Information

More information

INCIDENT RESPONSE CHECKLIST

INCIDENT RESPONSE CHECKLIST INCIDENT RESPONSE CHECKLIST The purpose of this checklist is to provide clients of Kivu Consulting, Inc. with guidance in the initial stages of an actual or possible data breach. Clients are encouraged

More information

INFORMATION TECHNOLOGY SERVICES TECHNICAL SERVICES June 2012

INFORMATION TECHNOLOGY SERVICES TECHNICAL SERVICES June 2012 INFORMATION TECHNOLOGY SERVICES TECHNICAL SERVICES June 2012 Program Description Network Services is a service unit in Information Technology Services responsible for designing, acquiring, deploying, operating,

More information

Becoming PCI Compliant

Becoming PCI Compliant Becoming PCI Compliant Jason Brown - brownj52@michigan.gov Enterprise Security Architect Enterprise Architecture Department of Technology, Management and Budget State of Michigan @jasonbrown17 History

More information

PREPARED BY: AUDIT PROGRAM Author: Lance M. Turcato. APPROVED BY: Logical Security Operating Systems - Generic. Audit Date:

PREPARED BY: AUDIT PROGRAM Author: Lance M. Turcato. APPROVED BY: Logical Security Operating Systems - Generic. Audit Date: A SYSTEMS UNDERSTANDING A 1.0 Organization Objective: To ensure that the audit team has a clear understanding of the delineation of responsibilities for system administration and maintenance. A 1.1 Determine

More information

1B1 SECURITY RESPONSIBILITY

1B1 SECURITY RESPONSIBILITY (ITSP-1) SECURITY MANAGEMENT 1A. Policy Statement District management and IT staff will plan, deploy and monitor IT security mechanisms, policies, procedures, and technologies necessary to prevent disclosure,

More information

SITA Security Requirements for Third-Party Service Providers that Access, Process, Store or Transmit Data on Behalf of SITA

SITA Security Requirements for Third-Party Service Providers that Access, Process, Store or Transmit Data on Behalf of SITA SITA Information Security SITA Security Requirements for Third-Party Service Providers that Access, Process, Store or Transmit Data on Behalf of SITA September, 2012 Contents 1. Introduction... 3 1.1 Overview...

More information

Retention & Destruction

Retention & Destruction Last Updated: March 28, 2014 This document sets forth the security policies and procedures for WealthEngine, Inc. ( WealthEngine or the Company ). A. Retention & Destruction Retention & Destruction of

More information

APPENDIX 3 TO SCHEDULE 3.3 TO THE COMPREHENSIVE INFRASTRUCTURE AGREEMENT

APPENDIX 3 TO SCHEDULE 3.3 TO THE COMPREHENSIVE INFRASTRUCTURE AGREEMENT APPENDI 3 TO SCHEDULE 3.3 TO THE COMPREHENSIVE INFRASTRUCTURE AGREEMENT APPENDI 3 TO SCHEDULE 3.3 TO THE COMPREHENSIVE INFRASTRUCTURE AGREEMENT TUGeneral TUSecurity TURequirements TUDesign TUIntegration

More information

Exhibit to Data Center Services Service Component Provider Master Services Agreement

Exhibit to Data Center Services Service Component Provider Master Services Agreement Exhibit to Data Center Services Service Component Provider Master Services Agreement DIR Contract No. DIR-DCS-SCP-MSA-002 Between The State of Texas, acting by and through the Texas Department of Information

More information

SUMMARY OF AUDIT FINDINGS

SUMMARY OF AUDIT FINDINGS SUMMARY OF AUDIT FINDINGS EXECUTIVE SUMMARY Citizens' Office of Internal Infrastructure - July 2010 The audit determined the overall effectiveness of the controls over the processes for the acquisition,

More information

Unified Security Anywhere HIPAA COMPLIANCE ACHIEVING HIPAA COMPLIANCE WITH MASERGY PROFESSIONAL SERVICES

Unified Security Anywhere HIPAA COMPLIANCE ACHIEVING HIPAA COMPLIANCE WITH MASERGY PROFESSIONAL SERVICES Unified Security Anywhere HIPAA COMPLIANCE ACHIEVING HIPAA COMPLIANCE WITH MASERGY PROFESSIONAL SERVICES HIPAA COMPLIANCE Achieving HIPAA Compliance with Security Professional Services The Health Insurance

More information

PCI DSS Requirements - Security Controls and Processes

PCI DSS Requirements - Security Controls and Processes 1. Build and maintain a secure network 1.1 Establish firewall and router configuration standards that formalize testing whenever configurations change; that identify all connections to cardholder data

More information

Information Technology Branch Access Control Technical Standard

Information Technology Branch Access Control Technical Standard Information Technology Branch Access Control Technical Standard Information Management, Administrative Directive A1461 Cyber Security Technical Standard # 5 November 20, 2014 Approved: Date: November 20,

More information

Office of the State Controller. Self-Assessment of Internal Controls. Computer Security Cycle. Objectives and Risks

Office of the State Controller. Self-Assessment of Internal Controls. Computer Security Cycle. Objectives and Risks Office of the State Controller Self-Assessment of Internal Controls Computer Security Cycle Objectives and Risks Agency Year-End Objectives Risks Definition and communication of organizational structure,

More information

Using Automated, Detailed Configuration and Change Reporting to Achieve and Maintain PCI Compliance Part 4

Using Automated, Detailed Configuration and Change Reporting to Achieve and Maintain PCI Compliance Part 4 WHITEPAPER Using Automated, Detailed Configuration and Change Reporting to Achieve and Maintain PCI Compliance Part 4 An in-depth look at Payment Card Industry Data Security Standard Requirements 10, 11,

More information

OVERVIEW. In all, this report makes recommendations in 14 areas, such as. Page iii

OVERVIEW. In all, this report makes recommendations in 14 areas, such as. Page iii The Office of the Auditor General has conducted a procedural review of the State Data Center (Data Center), a part of the Arizona Strategic Enterprise Technology (ASET) Division within the Arizona Department

More information

Autodesk PLM 360 Security Whitepaper

Autodesk PLM 360 Security Whitepaper Autodesk PLM 360 Autodesk PLM 360 Security Whitepaper May 1, 2015 trust.autodesk.com Contents Introduction... 1 Document Purpose... 1 Cloud Operations... 1 High Availability... 1 Physical Infrastructure

More information

SWAP EXECUTION FACILITY OPERATIONAL CAPABILITY TECHNOLOGY QUESTIONNAIRE

SWAP EXECUTION FACILITY OPERATIONAL CAPABILITY TECHNOLOGY QUESTIONNAIRE SWAP EXECUTION FACILITY OPERATIONAL CAPABILITY TECHNOLOGY QUESTIONNAIRE Please provide all relevant documents responsive to the information requests listed within each area below. In addition to the specific

More information

15 Organisation/ICT/02/01/15 Back- up

15 Organisation/ICT/02/01/15 Back- up 15 Organisation/ICT/02/01/15 Back- up 15.1 Description Backup is a copy of a program or file that is stored separately from the original. These duplicated copies of data on different storage media or additional

More information

Classification: Computer Information Technology Specialist II (CITS II) Information Security Unit Title Code: V08005 Pay Range: 33

Classification: Computer Information Technology Specialist II (CITS II) Information Security Unit Title Code: V08005 Pay Range: 33 Classification: Computer Information Technology Specialist II (CITS II) Information Security Unit Pay Range: 33 POSITION SUMMARY: The position provides professional and advanced technical expertise as

More information

RESPONSIBLE COMPUTER USE POLICY (ADOPTED AUGUST 3, 2006)

RESPONSIBLE COMPUTER USE POLICY (ADOPTED AUGUST 3, 2006) RESPONSIBLE COMPUTER USE POLICY (ADOPTED AUGUST 3, 2006) on-line at www.ccc.edu I. INTRODUCTION All users shall abide by the following provisions contained herein, or otherwise may be subject to disciplinary

More information

HIPAA Security Alert

HIPAA Security Alert Shipman & Goodwin LLP HIPAA Security Alert July 2008 EXECUTIVE GUIDANCE HIPAA SECURITY COMPLIANCE How would your organization s senior management respond to CMS or OIG inquiries about health information

More information

GUIDELINE ON RISK MANAGEMENT AND INTERNAL CONTROL PRINCIPLES AS WELL AS INTERNAL AUDIT FUNCTION OF INVESTMENT FIRMS

GUIDELINE ON RISK MANAGEMENT AND INTERNAL CONTROL PRINCIPLES AS WELL AS INTERNAL AUDIT FUNCTION OF INVESTMENT FIRMS until further notice 1 (10) Applicable to investment firms GUIDELINE ON RISK MANAGEMENT AND INTERNAL CONTROL PRINCIPLES AS WELL AS INTERNAL AUDIT FUNCTION OF INVESTMENT FIRMS By virtue of section 4, point

More information

Tom J. Hull & Company Type 1 SSAE 16 2014

Tom J. Hull & Company Type 1 SSAE 16 2014 Tom J. Hull & Company Type 1 SSAE 16 2014 REPORT ON MANAGEMENT S DESCRIPTION OF TOM J. HULL & COMPANY S SYSTEM AND THE SUITABILITY OF THE DESIGN OF CONTROLS Pursuant to Statement on Standards for Attestation

More information

Disaster Recovery and Business Continuity Plan

Disaster Recovery and Business Continuity Plan Disaster Recovery and Business Continuity Plan Table of Contents 1. Introduction... 3 2. Objectives... 3 3. Risks... 3 4. Steps of Disaster Recovery Plan formulation... 3 5. Audit Procedure.... 5 Appendix

More information

White Paper. BD Assurity Linc Software Security. Overview

White Paper. BD Assurity Linc Software Security. Overview Contents 1 Overview 2 System Architecture 3 Network Settings 4 Security Configurations 5 Data Privacy and Security Measures 6 Security Recommendations Overview This white paper provides information about

More information

March 2012 www.tufin.com

March 2012 www.tufin.com SecureTrack Supporting Compliance with PCI DSS 2.0 March 2012 www.tufin.com Table of Contents Introduction... 3 The Importance of Network Security Operations... 3 Supporting PCI DSS with Automated Solutions...

More information

Health Insurance Portability and Accountability Act (HIPAA) and Health Information Technology for Economic and Clinical Health Act (HITECH)

Health Insurance Portability and Accountability Act (HIPAA) and Health Information Technology for Economic and Clinical Health Act (HITECH) Health Insurance Portability and Accountability Act (HIPAA) and Health Information Technology for Economic and Clinical Health Act (HITECH) Table of Contents Introduction... 1 1. Administrative Safeguards...

More information

Indiana University of Pennsylvania Information Assurance Guidelines. Approved by the Technology Utilities Council 27-SEP-2002

Indiana University of Pennsylvania Information Assurance Guidelines. Approved by the Technology Utilities Council 27-SEP-2002 Indiana University of Pennsylvania Information Assurance Guidelines Approved by the Technology Utilities Council 27-SEP-2002 1 Purpose... 2 1.1 Introduction... 2 1.1.1 General Information...2 1.1.2 Objectives...

More information

Updating the International Standard Classification of Occupations (ISCO) Draft ISCO-08 Group Definitions: Occupations in ICT

Updating the International Standard Classification of Occupations (ISCO) Draft ISCO-08 Group Definitions: Occupations in ICT InternationalLabourOrganization OrganisationinternationaleduTravail OrganizaciónInternacionaldelTrabajo Updating the International Standard Classification of Occupations (ISCO) Draft ISCO-08 Group Definitions:

More information

Appendix X - CAJPA Standard Regarding Data

Appendix X - CAJPA Standard Regarding Data Appendix X - CAJPA Standard Regarding Data Annually the CAJPA Accreditation Committee reviews the standards it uses in the accreditation process. It reviews these standards for clarity and application

More information

SUPPLIER SECURITY STANDARD

SUPPLIER SECURITY STANDARD SUPPLIER SECURITY STANDARD OWNER: LEVEL 3 COMMUNICATIONS AUTHOR: LEVEL 3 GLOBAL SECURITY AUTHORIZER: DALE DREW, CSO CURRENT RELEASE: 12/09/2014 Purpose: The purpose of this Level 3 Supplier Security Standard

More information

APPENDIX 3 TO SCHEDULE 3.3 SECURITY SERVICES SOW

APPENDIX 3 TO SCHEDULE 3.3 SECURITY SERVICES SOW EHIBIT H to Amendment No. 60 APPENDI 3 TO SCHEDULE 3.3 TO THE COMPREHENSIVE INFRASTRUCTURE AGREEMENT SECURITY SERVICES SOW EHIBIT H to Amendment No. 60 Table of Contents 1.0 Security Services Overview

More information

Audit Report. Effectiveness of IT Controls at the Global Fund Follow-up report. GF-OIG-15-20b 26 November 2015 Geneva, Switzerland

Audit Report. Effectiveness of IT Controls at the Global Fund Follow-up report. GF-OIG-15-20b 26 November 2015 Geneva, Switzerland Audit Report Effectiveness of IT Controls at the Global Fund Follow-up report GF-OIG-15-20b Geneva, Switzerland Table of Contents I. Background and scope... 3 II. Executive Summary... 4 III. Status of

More information

Data Management Policies. Sage ERP Online

Data Management Policies. Sage ERP Online Sage ERP Online Sage ERP Online Table of Contents 1.0 Server Backup and Restore Policy... 3 1.1 Objectives... 3 1.2 Scope... 3 1.3 Responsibilities... 3 1.4 Policy... 4 1.5 Policy Violation... 5 1.6 Communication...

More information

HUMAN RESOURCES MANAGEMENT NETWORK (HRMN) SELF-SERVICE

HUMAN RESOURCES MANAGEMENT NETWORK (HRMN) SELF-SERVICE PERFORMANCE AUDIT OF HUMAN RESOURCES MANAGEMENT NETWORK (HRMN) SELF-SERVICE DEPARTMENT OF CIVIL SERVICE July 2004 ...The auditor general shall conduct post audits of financial transactions and accounts

More information

Solution Brief for HIPAA HIPAA. Publication Date: Jan 27, 2015. EventTracker 8815 Centre Park Drive, Columbia MD 21045

Solution Brief for HIPAA HIPAA. Publication Date: Jan 27, 2015. EventTracker 8815 Centre Park Drive, Columbia MD 21045 Publication Date: Jan 27, 2015 8815 Centre Park Drive, Columbia MD 21045 HIPAA About delivers business critical software and services that transform high-volume cryptic log data into actionable, prioritized

More information

Information Security Handbook

Information Security Handbook Information Security Handbook Adopted 6/4/14 Page 0 Page 1 1. Introduction... 5 1.1. Executive Summary... 5 1.2. Governance... 5 1.3. Scope and Application... 5 1.4. Biennial Review... 5 2. Definitions...

More information

ISO 27001 Controls and Objectives

ISO 27001 Controls and Objectives ISO 27001 s and Objectives A.5 Security policy A.5.1 Information security policy Objective: To provide management direction and support for information security in accordance with business requirements

More information