Control Intelligence

Logical Access & Provisioning

User access requests, approvals, SoD, and quarterly recertifications.

Sub-Process Score
49/ 100
Needs Improvement
9/16 responses received
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Control Objectives (1)

IT-AC-01
COSO P11ICFR.ITGC.AC.01IIA IV.10.2
User access to in-scope financial systems is granted based on documented approval.
Risk: Excessive privileges enable fraud or error.
Assessment Questions (3)
  • 01Access request workflow captures manager + system-owner approval.Document
  • 02Quarterly access recertification is performed and documented.
  • 03Privileged access is logged and monitored.