DAY 68 OF 100 AUDIT LESSONS · Information Technology
Access Control Is More Than Having a Password
Access should reflect business need, approved responsibility and timely removal when circumstances change.
Why this matters
Review who has access, why they have it and whether they still need it.
Take it into your next audit
Do not treat this lesson as theory. Connect it to the process objective, the risk, the control and the evidence available. Ask what the lesson changes about the way you plan, test, discuss or report your work.
Auditribe takeaway: Review who has access, why they have it and whether they still need it.
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