Northbridge Instruments, Inc.
NASDAQ: NBRI · FY26 · Materiality $21.4M
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SOX · Azure Cloud Platform

ITGC-017 — Terminated user access removed within 3 business days

HR termination feed triggers access revocation; IT Operations disables accounts within three business days of the termination date.

Risk R-02Control ITGC-017EvidenceSamplesExceptionsDeficiencyFinding

Control attributes

Type
ITGC
Nature
Manual
Frequency
Ongoing
Key control
Yes
Assertions
All
System
Azure AD
Owner
IT Operations Lead
SOX scope
In scope
Last tested
Sep 10, FY26
Testing status
Deficiency
Samples tested
35
Exceptions
3

AI scoping reasoning

Morgan · Audit Manager Agent

In scope — 14 standing admin roles detected

Linked risk

R-02High
Cybersecurity breach affecting manufacturing systems

Standing privileged access in cloud tenant; OT/IT segmentation untested since FY24.

Evidence

1 requests

EV-2049Overdue
September HR termination report

Second follow-up sent. Testing of 8 samples blocked pending receipt.

Exceptions

1 identified

EX-117Concluded
Three terminated users retained access for 4, 9 and 11 days after termination.

Root cause: HR termination feed excludes contractor terminations processed outside Workday.

Population impact: 11 of 214 terminations in FY26 exceeded the 3-day standard.

Review notes

0 on this control

No open review notes.