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Passwords are established for accounts so that they can be accessed initially These passwords should be used only one time and then expire immediately at the first log on This will require the user to establish a password of their design and choosing, thereby ensuring that their account cannot be used anyone else The process of establishing first-use passwords will be a security vulnerability that will need to be evaluated Passwords used for this first-time use should not follow a known pattern, which can be easily used to pirate accounts that have been built but not distributed or logged into yet The distribution of these passwords and the associated accounts also will be the subject of investigation by the IS auditor Secure physical measures will ensure that the accounts go to the person who has a previously established identity and association with that account.

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a need for a new role to be created or an existing role may need to be modified as necessary Data owners should provide oversight and approval for any modification to existing roles or the creation of new access roles for their application or system Opportunities for the verification and notification of role changes should be explored through independent means as a best practice to ensure that these job function changes are indeed valid Human resource and the payroll processes and systems provide opportunities for ensuring that such changes are valid and these systems also can be used to ensure that all of the job function changes are recognized and result in a realignment of the system access permissions You should look at the processes used to notify the account administrators of changes and assess the controls used to ensure that they are complete, accurate, valid, and timely.

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You should investigate what happens when these accounts cannot be delivered and need to be returned and situations where accounts are created in advance and are held for new hires Processes that validate the user s identity by asking them their secret code at first log in will mitigate the risks substantially Requests for the modification of existing accounts permissions will follow the same workflow processes that new accounts will take The only difference will be the password establishment process, which is not usually required for modified accounts However, the permission and approval process will need to be evaluated You also will need to review the modifications from a job functionality perspective When a person changes jobs, that person may require a change in their access permissions to perform the new set of tasks that describe their new job.

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Their old or previous job permissions should be removed from the access profile they had previously as soon as possible If this does not occur, the access permissions of this user will add up, possibly exposing the process to an inappropriate access capability because of the aggregation of permissions A person moving from purchasing to receiving and then to the billing department, for example, could write their own ticket with all of those permissions aggregated into one person s access profile This is another reason why the access profile for applications needs to be reviewed periodically by the business management to ensure that only those with a need to know are actually getting access to the roles and profile necessary for them to perform their functions.

You also should ensure that these changes are adequately recorded in this person s record so that a permanent audit trail exists of each individual s access permission history over the life of the account Termination processes are another part of the routine account management process that is performed on a regular basis Processes and procedures must be set in place that support the immediate and sustained termination of access for situations where it is required to preserve the system s security You will want to evaluate what is considered to be adequate authority to initiate this process and ensure that access is terminated only in the appropriate cases Typically, account administrators will develop relationships with administration personnel in other departments who routinely interact with them in their daily processes.

In situations where roles-based access is used to manage account access, you must determine what deviations are required in the administration process when the modification requests fall outside of the established roles and access groupings When the job function of a person changes but it is not moving cleanly into another previously established role, there may be.

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