SOX · NetSuite ERP
ITGC-009 — Changes tested and approved before production release
Changes follow the SDLC: documented requirements, testing evidence, and CAB approval prior to production deployment.
Control attributes
- Type
- ITGC
- Nature
- IT dependent manual
- Frequency
- Ongoing
- Key control
- Yes
- Assertions
- All
- System
- NetSuite
- Owner
- IT Change Manager
- SOX scope
- In scope
- Last tested
- Sep 11, FY26
- Testing status
- In testing
- Samples tested
- 40
- Exceptions
- 0
AI scoping reasoning
Morgan · Audit Manager Agent
In scope — monthly release cadence increases risk
Linked risk
R-07High
Segregation of duties conflicts in ERP
312 open SoD conflicts, 41 without documented mitigating controls.
Evidence
1 requests
EV-2064Rejected
CAB approval records for August releases
Screenshot lacked approver identity and timestamp; re-request issued.
Exceptions
0 identified
No exceptions identified.
Review notes
0 on this control
No open review notes.