EM-07—Financial Control Review

>Control Description

Internal financial control assessment results are reported to the Audit Committee by the Chief Audit Executive on a quarterly basis and support the CEO/CFO 302/404 certifications.

Theme

Process

Type

Preventive

Policy/Standard

Information Systems Operations Policy

>Implementation Guidance

1. Ensure Chief Audit committee shall report the internal financial control assessment results to the Audit Committee on a quarterly basis.

>Testing Procedure

1. Inspect Minutes of the audit committee meeting to ensure internal financial control assessment results are discussed and reported on a quarterly basis.

>Audit Artifacts

E-EM-14

>Framework Mappings

Cross-framework mappings provided by Adobe CCF Open Source under Creative Commons License.

ISO 27001
1

9.2

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