ITGC audit / Workpaper
Workpaper T-11: NS-CHG-03
SIMULATED. Fictional company Northstar Financial Technologies; synthetic data; no real audit.
| Field | Value |
|---|---|
| Control | NS-CHG-03 |
| Objective | The deployer of a production change is not its developer. |
| Audit period | 2026-01-01 to 2026-06-30 |
| Population | 91 Normal and Emergency changes (Normal and Emergency changes) |
| Method | None: 100% of the population tested by script |
| Evidence | n/a (see evidence register) |
| Rule(s) applied | R-CHG-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
- Compare deployer with developer for each change.
Expected result
Deployer differs from developer for every change. Tolerable deviation: 0%.
Result
4 of 91 Normal and Emergency changes failed (4.4%)
Conclusion: Not operating effectively
Limitations
No code-review evidence was in scope for this test; see NS-SDL-01 (not tested).
Exceptions (4)
| Rule | Record | Detail |
|---|---|---|
| R-CHG-04 | CHG-0012 | SYS-01 Emergency change deployed by its developer E0077 |
| R-CHG-04 | CHG-0050 | SYS-02 Normal change deployed by its developer E0211 |
| R-CHG-04 | CHG-0074 | SYS-03 Normal change deployed by its developer E0300 |
| R-CHG-04 | CHG-0116 | SYS-05 Normal change deployed by its developer E0272 |
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.