ITGC audit / Workpaper
Workpaper T-08: NS-PAM-01
SIMULATED. Fictional company Northstar Financial Technologies; synthetic data; no real audit.
| Field | Value |
|---|---|
| Control | NS-PAM-01 |
| Objective | Admin-level access is approved and justified before it is granted. |
| Audit period | 2026-01-01 to 2026-06-30 |
| Population | 19 admin accounts (accounts with privilege level Admin) |
| Method | None: 100% of the population tested by script |
| Evidence | n/a (see evidence register) |
| Rule(s) applied | R-IAM-04 |
| 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 Admin accounts. 2. Confirm approval ticket, approver and approval date.
Expected result
Every Admin account has complete approval documentation. Tolerable deviation: 0%.
Result
2 of 19 admin accounts failed (10.5%)
Conclusion: Not operating effectively
Limitations
Business justification text was not available in the extract; existence of an approval was tested.
Exceptions (2)
| Rule | Record | Detail |
|---|---|---|
| R-IAM-04 | A-0170 | SYS-03 Admin account without documented ticket, approver, approval date |
| R-IAM-04 | A-0388 | SYS-05 Admin account without documented ticket, approver, approval date |
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.