Audit Framework Library

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Results for "Users are able to exceed their authority"

NIST Cyber security framework 2.0
PR.AA-05

Access permissions, entitlements, and authorizations are defined in a policy, managed, enforced, and reviewed, and incorporate the principles of least privilege and separation of duties

IIA Topical Requirement Third party
Governance, C

Roles, responsibilities, and authority for third-party management are defined and communicated to ensure accountability across the organization.

IIA Topical Requirement Cyber Security
Identity and Access Management, A

Processes are established for granting, modifying, and revoking access to information assets, ensuring access is authorized and based on the principle of least privilege.

FRC Corporate Governance Code
Section 5, Principle R

Directors should exercise independent judgement and discretion when authorising remuneration outcomes, taking account of company and individual performance, and wider circumstances.

NIST Cyber security framework 2.0
PR.AA-01

Identities and credentials for authorized users, services, and hardware are managed by the organization

FRC Corporate Governance Code
Section 5, Provision 37

Remuneration schemes and policies should enable the use of discretion to override formulaic outcomes. They should also include provisions that would enable the company to recover and/or withhold sums or share awards and specify the circumstances in which it would be appropriate to do so.

NIST Cyber security framework 2.0
GV.RR-02

Roles, responsibilities, and authorities related to cybersecurity risk management are established, communicated, understood, and enforced

IIA Topical Requirement Cyber Security
Governance, B

Roles and responsibilities regarding cybersecurity are clearly defined and communicated across the organization, including the board, senior management, and the three lines model.

FRC Corporate Governance Code
Section 2, Provision 14

Non-executive directors should have a prime role in appointing and removing executive directors. Non-executive directors should scrutinise and hold to account the performance of management and individual executive directors against agreed performance objectives. The chair should hold meetings with the non-executive directors without the executive directors present.

EIOPA Guidelines on System of Governance
Section 8, Guideline 36, 1.84

The undertaking should verify that the service provider has the necessary ability, capacity and authorisation required by law to perform the outsourced functions or activities reliably and professionally.