These key information security objectives should consist of: Confidentiality to ensure that only the people who are authorized to have access to assigned areas are able to do so. It’s about keeping valuable information only in the hands of those people who are intended to see it. Integrity to maintain the value of logs information, which means that it is protected from unauthorized modification. Logs information only has value if we know that it’s correct. A major objective of security policies is thus to ensure that logs information in not modified or destroyed or subverted in any way.
Availability to ensure that all the utilities ND systems are available and operational when they are needed. A major objective of an access security policy must be to ensure that utilities information is always available to support critical business processing. The purpose of this audit is to evaluate the access and security internal controls related to the EX. and to assess whether there are internal control weaknesses that could allow errors and irregularities to go undetected. Audit Scope.
Based on an initial risk-based assessment plus a discussion with client, the scope has been defined as the 3rd floor VII rooms and all access points to hose rooms. The QUIT audit team has categorized the audit area into three main sections for convenience. Those sections are defined as follows: 1. Outside: a. Golf putting area b. Helicopter and helipad c. Patio d. Stairs from rooftop 2. Building entrance: a. 1st floor lobby b. Elevator c. Stairs d. 3rd floor VII lobby 3. VII rooms: a.
Rooms inside the doors from patio/VII rooms The audit evaluated the 3rd Floor security and access related policies and procedures by reviewing written documentation, reviewing EX. authorized staff information and observing physical access points. Using the Second Life TELL Island avatars were analyzed to ensure system authorization and access privileges (physical) are being enforced on a timely basis. In addition, the keyword system was reviewed to ensure personnel access levels were appropriate for the sample of employees selected.
The audit was conducted in accordance with Generally Accepted Auditing Standards Audit Objectives. The objectives of our audit are to evaluate security and assess strengths and weaknesses of Ex.’s security and access controls EX. wide to address: confidentiality, integrity, and availability. We will use professional judgment in determining the standards that apply to the work to be conducted. If this engagement will not satisfy the requirements of all audit report users, laws, and regulations, We will notify you as Soon as this comes to our attention. 1 .
To determine if adequate administrative security controls, such as policies and procedures, are in place to deter unauthorized access, alteration, theft, or physical damage to utilities or properties. 2. To determine if adequate physical and logical security controls are in place to restrict access by unauthorized users to specified sections, and determine whether essential security functions are being addressed effectively. Veal Tate the scope of the information security management organization It is not designed to replace or focus on audits that provide assurance of specific configurations or operational processes.
As part of our normal audit procedures, we may request you and your Managers and Management Staff to provide written confirmation of certain oral representations which we have received from you and your Managers and Management Staff during the course of the audit on matters having a material effect on the security and access controls. In order o assist us with the examination of the security and access controls in 3rd Floor, we shall request sight of all documents, reports, logs, etc.
Managements Responsibilities Management of EX. is responsible for the basic controls and all accompanying information, as well as all representations contained therein. Further, you are required to designate an individual with suitable skill, knowledge, or experience to oversee any non-audit services we provide and for evaluating the adequacy and results of those services and accepting responsibility for them. Management is responsible for establishing and maintaining internal controls, including monitoring ongoing activities in the building. Management is responsible for making all records and related information available to us.
You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud or illegal acts affecting the government involving (a) management, (b) employees who have significant roles in internal control, and (c) others where the fraud or illegal acts could have a material effect on security and access activities. Your susceptibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantor’s, regulators, visitors or others.
In addition, you are responsible for identifying and ensuring that the entity complies with applicable laws, regulations, contracts, agreements, and grants. Additionally, it is management’s responsibility to follow up and take corrective action on reported audit findings, and to prepare a summary schedule of prior audit findings and a corrective action Lana. Management is responsible for establish ins and maintaining a process for tracking the status of audit findings and recommendations.
Management is also responsible for identifying for us previous audits or other engagements or studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits or other engagements or studies. You are also responsible for providing management’s views on our current findings, inclusions, and recommendations, as well as your planned corrective actions.
Audit Procedures-?General An audit includes examining, on a test basis, evidence supporting the security and access controls in the 3rd Floor of EX.; therefore, our audit will involve judgment about the security, availability, confidentiality and integrity of the 3rd Floor sections to be examined and tested. We will plan and perform the audit to obtain reasonable rather than absolute assurance about whether from (1 ) errors, (2) misappropriation of assets, or (3) violations of laws or governmental regulations that are attributable to the entity or to acts y management or employees acting on behalf of the entity.
Because the determination of abuse is subjective, relevant security auditing standards do not expect auditors to provide reasonable assurance of detecting abuse. Because an audit is designed to provide reasonable, but not absolute assurance, and because we will not perform a detailed examination of all transactions, there is a risk that material misstatements or noncompliance may exist and not be detected by us. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental isolations that do not have a direct and material effect on the financial statements or major programs.
However, if during the course of our audit we become aware of such errors, fraud, or illegal acts, we will bring them to your attention and also notify the Legislative Auditor in writing. Furthermore, should we become aware of fraud or illegal acts, we shall also notify the appropriate enforcement agency, including the local district attorney and sheriff. Our responsibility as auditors is limited to the period covered by our audit and does not extend to any later periods for which we are not engaged s auditors.
Audit Administration, Fees, and Other The audit documentation for this engagement is the property of QUIT, and constitutes confidential information. However, the audit documentation shall be available for inspection by the Legislative Auditor, any successor auditor, and/or any organization authorized by the Government to perform audit documentation reviews as part of a quality assurance program. We will contact and obtain the express permission of the Legislative Auditor prior to giving access to audit documentation to any parties other than those previously named individuals and organizations.
We expect to begin our audit on approximately (Date) and to issue our reports no later than (date). Ana Carline is the engagement partner and is responsible for supervising the engagement and signing the report. It is our understanding that you have assigned *** of your staff as your representative during the engagement. Our fees for all services are related to our standard hourly rates in effect at the time services are performed. Our standard hourly rates vary according to the degree of responsibility involved and the experience level of the personnel assigned to your engagement.
Our fee for this engagement, which we estimate, will range from S to $ plus out-of-pocket expenses, except that we agree that our maximum fee, including expenses, will not exceed $ This fee is based on the assumption that you will provide assistance, anticipated cooperation from your personnel, and the assumption that unexpected circumstances will not be encountered during the engagement. If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate before we incur the additional costs. Any amendments to the not-to-exceed amount of the fees will be in writing ND signed by both QUIT and EX..
Approval. We appreciate the opportunity to be of service to EX., and believe this letter accurately summarizes the significant terms of our engagement. If these comments and arrangements meet with your approval, please sign below and return the agreement to us. We look forward to a pleasant association and the opportunity to provide the services included in this engagement. If you have any questions, please let us know. Very truly yours, Information System Auditor Enclosure RESPONSE: This letter correctly sets forth the understanding of EX. By Title Date