SOX Change Log Checker
Finding 10 of 10

No test evidence: what the rows show and the clause behind it

The test evidence column is empty, or reads none, for a change that shipped.

Does every production change need recorded test evidence?

COBIT BAI07.05 has changes tested independently against a plan before migration to production, with formal sign-off, and BAI03.08 records results in a test log. ISO/IEC 27001 8.29 runs security testing through the life cycle and NIST SP 800-53 SA-11 asks the developer for evidence of testing. The checker reads the test evidence column when the export carries one and lists the shipped changes where it is empty or reads none.

The question the auditor is likely to ask

walkthrough pack

What testing was done before this change went to production, and where is the record?

The clause behind it

8 clauses in 6 frameworks
FrameworkThe clause behind it
SOX 404 / ICFRSOX 404 ITGC IT General Controls (ITGC) - Access, Change, Operations
COBIT 2019COBIT BAI07.05 Perform acceptance tests · COBIT BAI03.08 Execute solution testing
SOC 2 (Trust Services Criteria)SOC 2 CC8.1 Change management processes are in place
ISO/IEC 27001:2022ISO 27001 8.29 Security testing in development and acceptance
PCI DSS v4.0PCI DSS 6.2.3 Custom software reviewed prior to production
NIST SP 800-53 Rev 5SP 800-53 SA-11 Developer testing and evaluation · SP 800-53 CM-4 Impact analyses

A result shows the frameworks you tick; SOX 404 brings COBIT and AS 2201 with it. PCI DSS clauses show on the cardholder systems only.

SOX 404 ITGC IT General Controls (ITGC) - Access, Change, Operations
The clause text

ITGC including access management, change management, computer operations, program development, backup, recovery.

The evidence an auditor asks for here is the change-management evidence under COBIT BAI06 and BAI07, which shows with SOX 404.
Source: SOX 404 / ICFR
COBIT BAI07.05 Perform acceptance tests
The clause text

Changes are tested independently according to the defined test plan before migration to the live environment: the categorised log of errors found by the development team is reviewed to verify remediation or formal acceptance; final acceptance is evaluated against the success criteria and results are presented understandably to process owners and IT for an informed decision; acceptance is approved with formal sign-off by process owners, third parties as appropriate and IT stakeholders before promotion; testing follows the plan and is designed and conducted by a test group independent from the development team; tests and expected outcomes follow the plan's success criteria; scripted test instructions are assessed and approved by the independent group; an appropriate balance of automated and interactive user testing is used; security tests measure weaknesses and consider security incidents since the plan was written; performance tests cover a range of metrics such as end-user response times and database update performance; fallback and rollback elements of the plan are addressed; and errors are identified, logged and classified with an audit trail of results and communication per the plan.

Evidence an auditor expects: Independent acceptance test results against success criteria; error log with remediation or acceptance; formal sign-off before promotion
Where it usually falls short: Acceptance signed off with significant errors still open; Testing performed by the developers who built the change
Source: COBIT 2019
COBIT BAI03.08 Execute solution testing
The clause text

During development, testing including control testing is executed continually according to the test plan and development practices in the appropriate environment, engaging business process owners and end users in the test team: solutions and components are tested per the plan with testers independent from the solution team and representative process owners and end users, and results are recorded in a test log; clearly defined test instructions are used with an appropriate balance of automated scripted tests and interactive user testing; all tests cover the integration of business processes and IT components and non-functional requirements such as security, privacy, interoperability and performance; errors are identified, logged and classified (minor, significant, mission-critical) and tests repeated until all significant errors are resolved, with an audit trail of results; and outcomes are recorded and communicated to stakeholders per the plan.

Evidence an auditor expects: Test logs with independent testers and business participation; error classification and resolution records; communicated results
Where it usually falls short: Testing done only by the developers; Significant errors accepted to meet a date
Source: COBIT 2019
SOC 2 CC8.1 Change management processes are in place

Named, not quoted: the criteria text is not held in full here.

Evidence an auditor expects: The change management process covering infrastructure, data, software and procedures, including the emergency change route; Change records for the period showing design, development or acquisition, configuration, documentation, testing, approval and implementation; Evidence of segregation between those who develop, approve and implement changes; Testing evidence per change proportionate to its risk, including security testing where relevant; Evidence of rollback capability and of post implementation verification
Where it usually falls short: Emergency changes used routinely, with retrospective approval that is never withheld; Approval and implementation performed by the same person, so the approval is not independent
Source: SOC 2 (Trust Services Criteria)
ISO 27001 8.29 Security testing in development and acceptance
The clause text

Define and run security testing across the development life cycle.

Evidence an auditor expects: Security test plan; Test execution reports; Vulnerability remediation log; Acceptance criteria records
Where it usually falls short: Testing only after release; Inconsistent test coverage across modules
Source: ISO/IEC 27001:2022
PCI DSS 6.2.3 Custom software reviewed prior to production

Bespoke and custom software is reviewed before release to production by someone other than the developer who wrote it, using manual and automated methods.

A one-line statement; the standard's own text is not quoted here.

Evidence an auditor expects: Pull request review evidence with reviewer name; SAST scan results per release; Code review checklist; Issue tracker showing remediation; Approval gate before deployment
Where it usually falls short: Self-approval of pull requests; SAST not blocking on findings
Source: PCI DSS v4.0
SP 800-53 SA-11 Developer testing and evaluation
The clause text

Requires the developer, at all stages after design, to plan and perform ongoing security and privacy control assessment, to carry out defined testing types at a defined frequency, depth and coverage, to produce evidence of the assessment plan being executed and its results, to implement a verifiable flaw remediation process, and to correct the flaws that testing identifies.

Evidence an auditor expects: Developer assessment and test plan covering the required testing types; Test execution evidence and results supplied by the developer; Flaw remediation records showing identified flaws corrected and verified; Contract clauses requiring the testing depth, coverage and frequency
Where it usually falls short: Testing evidence claimed but never provided to the organization for review; Depth and coverage undefined, so a single scan satisfies the requirement on paper
Source: NIST SP 800-53 Rev 5
SP 800-53 CM-4 Impact analyses
The clause text

Requires changes to the system to be analysed for their potential security and privacy impact before they are implemented, so that the consequences of a change are understood while it can still be stopped or modified.

Evidence an auditor expects: Impact analysis records attached to change requests before implementation; Method or checklist used to assess security and privacy impact; Examples of changes rejected or modified because of the analysis; Evidence that the analysis considers privacy as well as security effects
Where it usually falls short: Analysis performed after deployment as part of a review rather than beforehand; Privacy impact never considered, only availability and security
Source: NIST SP 800-53 Rev 5

Change types where it shows most

Other findings

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