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Access Management Control Framework and Audit Integration
1. Access Management Governance
Governance Framework
Access management governance establishes the foundation for controlling and monitoring user access throughout the organization. The framework ensures appropriate policies, procedures, and controls are in place to manage access rights effectively while maintaining security and compliance requirements.
Key Governance Components
- Access Management Policy
- Access request and approval procedures
- Role-based access control framework
- Privilege management guidelines
- Access review requirements
- Segregation of Duties
- Conflict matrix definition
- Role design principles
- Exception management process
Governance Audit Risks
- Critical Risk
Inadequate access management policies and procedures- Impact: Unauthorized access and potential security breaches
- Risk Indicators: Missing or outdated policies, inconsistent procedures
- Test Procedures: Policy review, procedure walkthrough, implementation assessment
- High Risk
Insufficient segregation of duties controls- Impact: Fraudulent activities, operational errors
- Risk Indicators: Role conflicts, missing conflict matrix
- Test Procedures: Role analysis, conflict testing, exception review
Governance Control Objectives
Auditors should verify the following controls:
- Policy Implementation
- Documented access management policies
- Regular policy reviews and updates
- Policy communication and training
- Role Management
- Role definition and maintenance
- Segregation of duties enforcement
- Role review procedures
2. User Access Lifecycle Management
Access Lifecycle Components
Access Management Phases
- User Access Provisioning
- Access request workflow
- Approval documentation
- Implementation verification
- Access Modifications
- Change request procedures
- Authorization requirements
- Change documentation
- Access Termination
- Termination workflow
- System access removal
- Verification procedures
Lifecycle Audit Risks
- Critical Risk
Delayed or incomplete access termination- Impact: Unauthorized system access by former users
- Risk Indicators: Active terminated user accounts, delayed termination processing
- Test Procedures: Termination record review, access removal timing analysis
- High Risk
Unauthorized access modifications- Impact: Excessive or inappropriate access rights
- Risk Indicators: Undocumented changes, missing approvals
- Test Procedures: Change request review, approval verification
Audit Testing Procedures
Key testing requirements for access lifecycle management:
- Access Request Testing
- Sample selection methodology
- Documentation requirements
- Approval verification steps
- Termination Testing
- HR termination record review
- Access removal timing verification
- System access validation
3. Privileged Access Management
Privileged Access Controls
Special considerations for privileged account management and monitoring.
Control Requirements
- Privileged Account Inventory
- Account identification and classification
- Regular inventory reviews
- Documentation requirements
- Access Monitoring
- Activity logging requirements
- Review procedures
- Alert configuration
Privileged Access Risks
- Critical Risk
Uncontrolled privileged access- Impact: System compromise, data breach
- Risk Indicators: Shared privileged accounts, missing activity logs
- Test Procedures: Account inventory review, activity log analysis
4. Access Review and Monitoring
Review Framework
Review Components
- Periodic Access Reviews
- Review schedule and scope
- Reviewer responsibilities
- Documentation requirements
- Access Monitoring
- Monitoring tools and procedures
- Alert configuration
- Response procedures
Review Controls
Essential monitoring and review controls:
- Regular access reviews with documented results
- Automated monitoring and alerting
- Review effectiveness validation
- Exception handling procedures
