SOX·Articulo ITGC-1·SOX IT Controls - IT General Controls
Access management controls
access managementprivileged accessSoD
Resumen en lenguaje claro
Controles de altas, bajas, revisiones periodicas, privilegios y segregacion de funciones en sistemas financieros.
Texto oficial (EN)
SOX IT access controls should demonstrate that only authorised users can access financially relevant systems and data. Evidence typically includes joiner-mover-leaver tickets, periodic access reviews, privileged access approvals, segregation of duties analysis and remediation tracking.