ITGC audit / Workpaper
Workpaper T-07: NS-IAM-07
SIMULATED. Fictional company Northstar Financial Technologies; synthetic data; no real audit.
| Field | Value |
|---|---|
| Control | NS-IAM-07 |
| Objective | Multi-factor authentication is enforced for human accounts. |
| Audit period | 2026-01-01 to 2026-06-30 |
| Population | 413 human accounts (human accounts in the identity extract) |
| Method | None: 100% of the population tested by script |
| Evidence | EV-013 (see evidence register) |
| Rule(s) applied | R-IAM-05 |
| Preparer | Audit analyst (simulated) |
| Reviewer | Audit Manager (simulated role) |
Selection rationale
The full population was tested by script because the evidence is a complete system export and scripted re-performance costs no more than sampling. No sample was drawn, so there is no sampling error and no statistical assurance is claimed. Source tickets and screenshots behind each record were not inspected (synthetic data); in a real engagement a risk-based sample of source records would be inspected as well. Selected records: the whole population; exceptions are listed below.
Pass / fail / inconclusive criteria
Pass: exceptions are within the tolerable deviation rate. Fail: exceptions exceed it. Inconclusive: the evidence is incomplete or unreliable, so a conclusion cannot be supported (does not apply to this test).
Steps
- Filter human accounts. 2. Test the MFA flag.
Expected result
MFA enabled for every human account. Tolerable deviation: 0%.
Result
3 of 413 human accounts failed (0.7%)
Conclusion: Not operating effectively
Limitations
The MFA flag is system-reported; enforcement at the identity provider was not independently configured-tested.
Exceptions (3)
| Rule | Record | Detail |
|---|---|---|
| R-IAM-05 | A-0242 | SYS-04 Admin human account has MFA disabled |
| R-IAM-05 | A-0390 | SYS-05 Standard human account has MFA disabled |
| R-IAM-05 | A-0399 | SYS-05 Standard human account has MFA disabled |
Reviewer notes
Reviewer role is simulated. This workpaper has not been independently reviewed by a human; the 'reviewer' field records who would review it in a real engagement.
Re-performance
Re-run with docker run --rm -v "$PWD":/work assurance-build python scripts/itgc_audit.py. Output is deterministic for the committed data.