Northbridge Instruments, Inc.
NASDAQ: NBRI · FY26 · Materiality $21.4M
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SOX · NetSuite ERP

ITGC-004 — Privileged access reviewed quarterly

Quarterly review of privileged NetSuite roles by the IT Security Manager, with removal of inappropriate access within five business days.

Risk R-07Control ITGC-004EvidenceSamplesExceptionsDeficiencyFinding

Control attributes

Type
ITGC
Nature
Manual
Frequency
Quarterly
Key control
Yes
Assertions
All
System
NetSuite
Owner
IT Security Manager
SOX scope
In scope
Last tested
Sep 15, FY26
Testing status
Exception
Samples tested
26
Exceptions
2

AI scoping reasoning

Morgan · Audit Manager Agent

In scope — supports all automated controls in NetSuite

Linked risk

R-07High
Segregation of duties conflicts in ERP

312 open SoD conflicts, 41 without documented mitigating controls.

Evidence

1 requests

EV-2044Validated
NetSuite privileged role listing with change history

System-generated with parameters screenshot; IPE criteria met.

Exceptions

0 identified

No exceptions identified.

Review notes

1 on this control

RN-503Cleared
Dev (Senior Auditor)Rowan (Senior Auditor)

Evidence of completeness for the privileged role listing needs a parameters screenshot.