CPS 234 para 31 Annual Review of Testing Program Sufficiency
The sufficiency of the testing program must be reviewed at least annually, and also whenever there is a material change to information assets or the business environment.
3
artefacts
0
held by a system
3
at each review
hard
to go live
Document repository
where the evidence lives
teal = a system already holds it · olive = produced at each review
system holds itEvidence a system already holds
none for this control
periodic reviewEvidence produced at each review
- Annual sufficiency review records · Document repository
- Change triggered reviews with the triggering event recorded · Document repository
- Program amendments arising from review · Document repository
governing documentDocuments that govern the control
none for this control
First move
This control is evidenced by people and documents, not systems. Put the document under version control with an owner and review date, and log each review as a record with reviewer and date. Do not try to automate it.
Common gaps auditors find
- Testing performed annually but the program itself never reviewed
- No trigger for review on material change
Do this for your whole sheet
Paste the rows you run your controls from and get this mapping for every control at once, with the periodic-review ones flagged and a first move per row. No account for the first run.
Build my evidence sheetCPS 234 para 30 Independence and Skill of Testing Personnel · CPS 234 para 32 Internal Audit Review of Information Security Controls