Standard Policy Procedure Code of Practice Work Instruction TITLE Document reference Page Release Version Issued by Approved by Page 1 of 16 November 2021 1.0 Nguyen The Hung LOGICAL ACCESS CONTROL POLICY LOGICAL ACCESS CONTROL POLICY (For circulation of internal use only). The hardcopy of this document is marked as UNCONTROLLED version. CONTROLLED version is stored on Companys primary storage system in a hierarchy folder with appropriate permission to access. Standard Policy Procedure Code of Practice Work Instruction Document reference TITLE Page Release Version Issued by Approved by Page 2 of 16 November 2021 1.0 Nguyen The Hung LOGICAL ACCESS CONTROL POLICY Table of Contents DOCUMENT INFORMATION ........................................................................................................... 3 DOCUMENT CONTROL .................................................................................................................. 3 REVISION HISTORY ....................................................................................................................... 3 INTRODUCTION .............................................................................................................................. 4 PURPOSE .................................................................................................................................... 4 ROLES AND RESPONSIBILITIES................................................................................................ 4 SCOPE ......................................................................................................................................... 5 REVIEW ....................................................................................................................................... 5 ASSOCIATED RISK DEFINITION ................................................................................................ 5 CLASSIFICATIONS ...................................................................................................................... 5 DEVIATION FROM POLICY REQUIREMENTS ............................................................................... 6 POLICY REQUIREMENTS .............................................................................................................. 7 APPENDIX 1: ADDITIONAL IT POLICIES SET .............................................................................. 12 APPENDIX 2: ASSETS/SYSTEMS CLASSIFICATION EXAMPLE ................................................. 13 APPENDIX 3: GLOSSARY OF TERMS ......................................................................................... 14 APPENDIX 3: SEGREGATION OF DUTIES EXAMPLE ................................................................. 15 APPENDIX 4: IMPACT AND LIKELIHOOD ANALYSIS MATRIX .................................................... 16 The hardcopy of this document is marked as UNCONTROLLED version. CONTROLLED version is stored on Companys primary storage system in a hierarchy folder with appropriate permission to access. Standard Policy Procedure Code of Practice Work Instruction Page Release Version Issued by Approved by Document reference TITLE Page 3 of 16 November 2021 1.0 Nguyen The Hung LOGICAL ACCESS CONTROL POLICY DOCUMENT INFORMATION Document Name Logical Access Control Policy (LACP) Document Reference No. 211124 FRS_IT – LACP.1.0 Document Version No. 1.0 Document Effective Date Document Owner DOCUMENT CONTROL Name Role Nguyen The Hung Author Position Date IT Manager REVISION HISTORY Document Name: Logical Access Control Policy (LACP) Document Type: Policy Review Date: 24/11/2021 Next Review Date: 22/11/2022 Version Reviewer Details of Change First release Date 24 Nov 2021 The hardcopy of this document is marked as UNCONTROLLED version. CONTROLLED version is stored on Companys primary storage system in a hierarchy folder with appropriate permission to access. Standard Policy Procedure Code of Practice Work Instruction Document reference TITLE Page Release Version Issued by Approved by Page 4 of 16 November 2021 1.0 Nguyen The Hung LOGICAL ACCESS CONTROL POLICY INTRODUCTION This Policy provides the overall framework about limiting access to an IT asset or system, both physical and virtual access, based on using a process by permissions which granted to Companys’ users, with certain privileges set on that IT asset, system or resource. In Access Control system, users must present their own credential before the permission(s) can be granted for their access (to IT asset, system or resource). The Access Control includes: - - Identification: to identify the user or system/computer that is using to access to Companys’ IT Assets, Systems or Network. Authentication: to validate that the user or system is indeed the user or system that attempting to access to Companys’ IT Assets, Systems or Network, often by using a user password, token IT or certificate. Authorization: to specify what a user or system can do (on IT Assets, Systems or Network), often by applying the Read Only, Read/Write or Modify, Change Permissions, or access to the Internet, etc., based on the sensitive level of IT Assets, Systems or Network which been granted by Identification and Authentication. Logical Access Control Policy (LACP) focuses on the “logical” access only (for example, access to the assets or systems or data by application or software) and then describes the mechanism that used to implement the Logical access controls to ensure an appropriate level of security of Companys’ IT Assets, Systems and Network. Being supported by a suite of other IT Policies document, the Logical Access Control Policy will cover a wide range of information security aspects, which must be read and complied with, by Companys’ employees, as listed in the Appendix. PURPOSE The IT Security Policy is created and maintained for purpose of protect Companys’ people, business partners and information by applying an effective access control process/procedure to restrict the access permissions to Companys IT Assets, Systems and Network to authorized users in relation with respective authorized system functionality and data asset. ROLES AND RESPONSIBILITIES LACP is applied to all Companys’ employees, third party, contractor, who uses Companys’ IT Assets, Systems and Network, regardless to their physical location or Companys business entities. It is responsibility of IT Manager to maintain the policy and provide guidance to the business on the policy implementation. Companys’ employees must obtain insight in any local standards and legislation (particularly when dealing with personal data) and where applicable develop additional policies to the other relevant policies and to ensure overall compliance. Please contact with IT Manager for any instances where local legislation or regulation would contradict with any requirements stated in the Companys IT policies. The hardcopy of this document is marked as UNCONTROLLED version. CONTROLLED version is stored on Companys primary storage system in a hierarchy folder with appropriate permission to access. Standard Policy Procedure Code of Practice Work Instruction Document reference TITLE Page Release Version Issued by Approved by Page 5 of 16 November 2021 1.0 Nguyen The Hung LOGICAL ACCESS CONTROL POLICY SCOPE This Policy applies to: - All network-connected systems, devices and IT assets in Companys, All providers of Information Technology services to Companys, All users of Information Technology Assets, Systems and Networks in Companys entities, Authorized third parties connecting to Companys Information Technology Assets, Systems and Networks. REVIEW The LACP will be reviewed as part of an overall management review of the effectiveness of the Companys’ information security during its implementation and lifecycle. Also, due to a security incident and/or changes to organizational or technical infrastructure, the LACP must be reviewed in response accordingly. ASSOCIATED RISK DEFINITION All components of IT Assets, Systems and Network have a value to the Company. However, some of them are more sensitive to risks because of the content or importance to the ongoing business operations. This sensitivity or risk is driven by the need to maintain the Confidentiality, Integrity and Availability in term of IT Assets, Systems and Networks as defined in table below: Confidentiality Confidentiality refers to preventing information disclosure, even authorized or unauthorized, to unauthorized individuals or other IT Systems/Networks. Integrity In the major of Information Security, the Integrity means maintaining and assuring the accuracy, completeness, consistency and timeliness of IT Assets, Systems and Network over their entire lifecycle and preventing the modification from unauthorized. Availability For any IT Assets and Systems to serve their own purpose, the Assets and Systems must be available when needed. Ensuring Availability also involves to the preventing of other security relevant such Denial-of-Service (DoS) attack, or malware/malicious code which may break normal operations. These are collectively known and called as CIA in IT Security. CLASSIFICATIONS It is strongly required to create and maintain IT Assets and Systems Inventory which designed to: - Ensure each business unit has a record of key critical IT Assets and System where data being stored, modified and processed. Enable Companys to place the focusing of the Information Security Program on the key IT Assets and Systems to ensure that they are protected by appropriate security controls and solutions. The IT Assets and Systems Inventory is a record of the key critical IT Assets and Systems owned by the Companys and also identifies where key assets/systems resides in terms of the systems, applications and storage locations (both physical and logical). The hardcopy of this document is marked as UNCONTROLLED version. CONTROLLED version is stored on Companys primary storage system in a hierarchy folder with appropriate permission to access. Standard Policy Procedure Code of Practice Work Instruction Page Release Version Issued by Approved by Document reference TITLE Page 6 of 16 November 2021 1.0 Nguyen The Hung LOGICAL ACCESS CONTROL POLICY The Inventory records will provide a centralized log of key critical IT Assets and Systems and their location in order to ensure that appropriate governance and security solution over the key critical assets and systems still exists and operates to protect them out of potential IT Security risks and threats. Also, it will help to redirect the focusing on key risk areas with current company resources. Other non-critical assets and systems will be expected to apply the Standard technical builds that provide baseline security for DO NOT introducing security weaknesses which may expose overall platform and infrastructure. The requirements in the Policy Requirements chapter will provide more details about requirements around IT Assets and Systems, and linked to Assets Classification Schema – see table below – which requires that each system or asset should be given an appropriate classification label. Please note, this is intended only as guidance, therefore, business knowledge is vital in accurately depicting the level of risks and classifications. Assets Classification Schema Level Classification Label Definition Level 1 Standard The base level of security that applies to all IT assets and systems unless stated otherwise. If no other classification is given, it is assumed that “Standard” classification applies. Level 2 Confidential The label “Confidential” will be applied to the IT Assets/Systems whose confidentiality, integrity and availability are critical to the ongoing business operation and business reputation. Level 3 Restricted The label “Restricted” will be applied to the IT Assets/Systems that processed the data which is bound by specific standard or legislation, for example: - Personal information (information that identifies an individual) and would be bound by the requirements of Data Protection Act/Regulation. - Payment Card information that would be bound by the requirements of Payment Card Industry Data Security Standard (PCI DSS). DEVIATION FROM POLICY REQUIREMENTS Any decisions to deviate from requirements that settled out in this Policy must be approved by Company Senior Management Team. Compliance is mandatory for: - IT Assets, Systems or Network that processing the Payment Industry Card (PCI) related data (for example, Credit Card details) Data protection regulation such as UK Data Protection Act and EU Data Protection Directive/EU Global Data Protection Regulation. Other local Law and Legislation that may apply to Information Technology. The hardcopy of this document is marked as UNCONTROLLED version. CONTROLLED version is stored on Companys primary storage system in a hierarchy folder with appropriate permission to access. Standard Policy Procedure Code of Practice Work Instruction Page Release Version Issued by Approved by Document reference TITLE Page 7 of 16 November 2021 1.0 Nguyen The Hung LOGICAL ACCESS CONTROL POLICY POLICY REQUIREMENTS Primary goal objective of the Logical Access Control Policy (LACP) is to protect Companys’ IT Assets, Systems and other IT Resources from unappropriated, undesired or unauthorized user access while still ensuring optimal collaboration and sharing of IT Assets, Systems and Resources. Depending on the Assets Classification category applicable from previous chapter, the requirements settled out below will describe the security conditions which Companys’ must comply with, by using the following sections: - Access Control foundation, Users access management, Password management, Users Segregation of Duties, Remote access, And Review of Users’ access right permissions. CONTROL AREA REQUIREMENTS REFERENCE ACCESS CONTROL FOUNDATION Standard Requirements - Access to Companys’ IT Assets, Systems and Resources must be controlled by the identification and authentication mechanism, at least, includes a User UD and associated password. - A formal record of all registered users – who can access to Companys’ IT Assets, Systems and Resources – must be maintained. - Default known accounts/passwords must be changed to prevent unauthorized access by using such accounts/passwords. - User’s account must be unique and not to be shared between users, unless for specially and formally approved by Management Board. - Where user account/password is shared for operational reasons, this must be recorded in Registered Users, and remarked as “special case”. - Service Accounts (for example, non-user account used by specific IT service) must not be used for a any user-based access and must be removed or disabled when no longer required to use. Confidential Requirements As Standard, plus: IT Policy - User’s ID must not be reused – re-issued to new user. - User’s ID must follow a predefined naming standard to facilitate effective identity management. - For accessing to Confidential IT Assets, Systems or Resources, it is required to enable the Auto-lock or Auto-log out automatically after inactivity of a certain period time, for example, after 5 minutes. - The system administrator privilege account must be separated with personating account for conducting non-administrator privilege activities. - The ownership for account must be identified to indicate who use which account on which assets/systems and for what purpose. - Access log must be enabled and maintained then audited for success/failure of logon, timestamp against the User’s ID. - Where possible, a banner must be configured to display the warning message about restriction of IT Assets/Systems usage before users can go to the log in page. Restricted Requirements As Confidential, plus: - All Companys’ users must sign a Non Disclosure Agreement for appropriate usage of their access right to the IT Assets/Systems where the Restricted data and information being stored and processed. The hardcopy of this document is marked as UNCONTROLLED version. CONTROLLED version is stored on Companys primary storage system in a hierarchy folder with appropriate permission to access. Standard Policy Procedure Code of Practice Work Instruction Document reference TITLE Page Release Version Issued by Approved by Page 8 of 16 November 2021 1.0 Nguyen The Hung LOGICAL ACCESS CONTROL POLICY - The log file of IT assets/systems must display the last login date and time. It will help to investigate about unauthorized access or attempting to perform an unauthorized access to IT assets/systems. - The log files on the Restricted assets/systems must be configured to prevent unauthorized access, modification or deletion. - For the IT Assets/Systems where the payment transactions being processed, it is required to enable the Two-Factor Authentication mechanism for critical access rights. USER ACCESS MANAGEMENT Standard Requirements - Formal user provisioning process/procedure must be placed for granting and revoking users’ access permissions on IT Assets and Systems in timely manner. - This process/procedure must identify all information listed below:’ o User’s name (full name), o User’s ID (user’s system name), o Roles and responsibilities, o Type of user (for example, end-user, administrator or contractor, etc.), o The date of provision and granting/revoking the access permissions, o Details of access permissions on the IT Assets and Systems. - Details of this process/procedure must include following: o Authorization method for accessing to specific asset/system (for example, User ID and Password, Two-factors authentication, etc.) , o Justification for access request, o The routing path and detail steps for the case of revoking user’s access permission when he/she have changed the job function or left the company. - A historic of all access requests, assignments or revocations must be maintained and updated. Confidential Requirements As Standard, plus - For accessing to the Confidential asset/system, the provisioning process/procedure above must include more information: o Independent checking and validation steps, at least by asset/system owner to verify that the access request is appropriate for the company purpose, o Additional checking for segregation of duties conflicts. If the conflicts occurred, the other mitigating controls must be implemented (for example, monthly checking for the conflicting access right still been used), o Revoking the access right permissions of the users who changed their job function or left the company should be done within 1 working hour. o For emergency case, the process of granting/revoking user’s access right must be done immediately. - For third parties access, and upon the contract end date, their access right permission must be revoked, and the account must be disabled/change password logon. Restricted Requirements “Need-to-Know” and “Needto-Have” principal. As Confidential, plus: - Revoking the access right permissions on a Restricted asset/system of the user who have changed their job function or left the company, must be done immediately. And associated account/password must be disable/changed. - For the case of employees – who has access permission on Restricted asset/system - contract termination, it is required to official announce to relevant parties about their termination. - Where applicable, the hard key token for Two-factor authentication on Restricted asset/system, must be revoked immediately, upon the date of contract termination, applies to both internal and external users. PASSWORD MANAGEMENT Standard Requirements - All User ID must be forced to be authenticate by the authentication system, for example, Active Directory, or at least, by user name and password on local computer. The hardcopy of this document is marked as UNCONTROLLED version. CONTROLLED version is stored on Companys primary storage system in a hierarchy folder with appropriate permission to access. Standard Policy Procedure Code of Practice Work Instruction Document reference TITLE Page Release Version Issued by Approved by Page 9 of 16 November 2021 1.0 Nguyen The Hung LOGICAL ACCESS CONTROL POLICY - Default and public known accounts must be disabled or renamed by other account, or at least, a complexity password must be set. - A password for Standard asset/system must include the following controls: o At least 6 alphanumeric character, and be a combination of alphabet and numeric characters. o Exclude entity name, user name, or birthday, o Must be changed at least every 90 days, o Password must not be the same as previously 6 passwords used. Confidential Requirements As Standard, plus: - The mechanism to reject a simple password setting must be enabled. - The password for administrative privilege account on external facing asset/system such as web site, will be listed as Confidential. - A password for Confidential asset/system must include the following controls: o At least 8 alphanumeric character, and be a combination of alphabet and nummeric characters. o Exclude entity name, user name, or birthday, o Must be changed at least every 60 days, o Password cannot include the predefined and easy guess phrase such 1111, 1234, Abcd, Qwerty, etc. o Password must not be the same as previously 10 passwords used, o User account must be automatically locked-out after 5 times of attempting with invalid password. Restricted Requirements “Need-to-Know” and “Needto-Have” principal. As Confidential, plus: - Two-factors authentication must be enabled and applied on the Restricted system such as payment system or online banking transaction system. - Password for administrative privilege account must be stored in a safe location or mechanism, and must not be shared or writen on a paper. - A password for Restricted asset/system must include the following controls: o At least 12 alphanumeric character, and be a combination of alphabet (both upper and lower case), numeric and special characters. o Exclude entity name, user name, or birthday, o Must be changed at least every 45 days, o Password cannot include the predefined and easy guess phrase such 1111, 1234, Abcd, Qwerty, etc. o Password must not be the same as previously 12 passwords used, o User account must be automatically locked-out after 5 times of attempting with invalid password. - Password for administrative privilege account on Restricted asset/system must be changed immediately when the owner has left the company or changed their roles/job function. USER SEGREGATION OF DUTIES (SoD) Standard Requirements - The authorization framework must be enabled to prevent individual from “multiple roles” for a critical transaction, for example, one user account with both “Create”, “Approve” and “Release” a payment transaction. - A Matrix of User Segregation of Duties must be maintained to manage and to balance between security requirements and compatible requirements. - Compensating controls must be implemented for those conflicts that cannot be prevented. Confidential Requirements As Standard, plus: - The Matrix of User Segregation of Duties must be reviewed regularly, at least quarterly, to ensure that the matrix is up-to-date, the duties conflicting is mitigated and appropriate compensation controls being applied. Restricted Requirements “Need-to-Know” and “Needto-Have” principal. - As Confidential The hardcopy of this document is marked as UNCONTROLLED version. CONTROLLED version is stored on Companys primary storage system in a hierarchy folder with appropriate permission to access. Standard Policy Procedure Code of Practice Work Instruction Document reference TITLE Page Release Version Issued by Approved by Page 10 of 16 November 2021 1.0 Nguyen The Hung LOGICAL ACCESS CONTROL POLICY REMOTE ACCESS Standard Requirements - Remote access to Companys’ System and Network is only be provided to authorized users. - When permitted, remote users must use a secured and encrypted connection such as SSL VPN. - Where applicable, the remote users must not use a public network such as public Wi-Fi at café shop, to connect to Companys’ System and Network. - Remote access sessions must be logged into log file to record following information: o Source IP Address, o Destination IP Address, o Type of remote access (for example, SSL VPN, VPN Site-to-Site, etc.), o Timestamp of access, o Duration of access. Confidential Requirements As Standard, plus - Two-factor authentication must be enabled for remote accessing (for example, password with certificate or token). - The password setting for remote access must be complied with the Confidential Requirements of area “Password Management” in this LACP. - The remote access from mobile computing device such smart phone, tablet or PDA must not be used. - For remote accessing to Confidential asset/system, remote users must not use a public computer such as a public computer at the Airport or café shop, etc. - Only on concurrent remote session per user be accepted. Restricted Requirements “Need-to-Know” and “Needto-Have” principal. As Confidential, plus - Remote access to Restricted asset/system, such as Payment system, is only permitted with explicitly approvals from Management Team. - It is required to create and maintain a Registration record for the remote accessing to Restricted asset/system with the following information: o User full name, o User ID on asset/system, o Asset/system name or ID, o Type of remote access (for example, SSL VPN, Remote application, etc.) o Device will be used to perform remote access, o Duration for access. - When no longer needed, the remote access to Restricted asset/system must be disabled/inactivated and the associate password must be changed. REVIEW OF USERS ACCESS RIGHT PERMISSIONS Standard Requirements - A formal process of reviewing User access right permissions must be placed and validated at regular interval (at least annually), to check and validate the following: o All active Users’ IDs on Company IT Assets/Systems are still required (for example, by comparing with the Employees list from HR(, o All associated access right permissions and privileges are still required. o The conflicting between users’ roles/responsibilities and their access right permissions. - The reviewing process must be documented and maintained. - Inactive Users’ ID and associated permissions/privileges will be removed (for example, user account not used for 60 days). Confidential Requirements As Standard, plus: - Frequency of reviewing User access right permissions on Confidential aset/system must be executed more frequently, for example, twice a year. “Need-to-Know” and “Needto-Have” principal. The hardcopy of this document is marked as UNCONTROLLED version. CONTROLLED version is stored on Companys primary storage system in a hierarchy folder with appropriate permission to access. Standard Policy Procedure Code of Practice Work Instruction Document reference TITLE Page Release Version Issued by Approved by Page 11 of 16 November 2021 1.0 Nguyen The Hung LOGICAL ACCESS CONTROL POLICY - Inactive Users’ ID and associated permissions/privileges on Confidential asset/system must be removed within 30 days, or at least, the associated password must be changed. Restricted Requirements As Confidential, plus: - Frequency of reviewing User access right permissions on Restricted aset/system must be executed more frequently, for example, quarterly. - Special or administrative privilege account must be reviewed and remarked as Restricted assets. The hardcopy of this document is marked as UNCONTROLLED version. CONTROLLED version is stored on Companys primary storage system in a hierarchy folder with appropriate permission to access. Standard Policy Procedure Code of Practice Work Instruction Document reference TITLE Page Release Version Issued by Approved by Page 12 of 16 November 2021 1.0 Nguyen The Hung LOGICAL ACCESS CONTROL POLICY APPENDIX 1: ADDITIONAL IT POLICIES SET Policy Name Description IT Policy Set the requirements for all IT activities within Companys entities, by all Companys’ employees. Access Control Set the requirements for creating and maintaining user access to IT Assets and Systems. Logging and Monitoring Set the requirements for what activities must be logged and monitored on which IT Assets, Systems and Network. Vulnerability Management Set the requirements for performance of security vulnerability scanning and patching on Application, Operating System and other critical devices. Data Leakage Prevention Set the requirements for data transfer over flash storage, electronic mail message file transfer service in respect of sensitive data movements. Third Party Outsourcing Set the requirements for engagement and continuous monitoring over third parties who provide IT Services which impact to critical business data and information. Malware Protection Set the requirements for malware, computer viruses and malicious codes protection on Company network and devices. Network Security Set the requirements for intrusion detection/prevention and monitoring on Company network. Also defines how might we maintain and manage the firewall and secure network infrastructure. Application Security Set the requirements for how might we secure Company applications. Website Control Set the requirements for securing creation and monitoring the Company web presence. The hardcopy of this document is marked as UNCONTROLLED version. CONTROLLED version is stored on Companys primary storage system in a hierarchy folder with appropriate permission to access. Standard Policy Procedure Code of Practice Work Instruction Document reference TITLE Page Release Version Issued by Approved by Page 13 of 16 November 2021 1.0 Nguyen The Hung LOGICAL ACCESS CONTROL POLICY APPENDIX 2: ASSETS/SYSTEMS CLASSIFICATION EXAMPLE Level Classification Label Examples Level 1 Standard Generic information Level 2 Confidential - Financial Statements (Pre-release), Product Details, Product Structure, Price List, Contracts, Board of Directors papers, Mergers and Acquisitions Documents, Audit Documents, IT Documents, IT Systems Configuration, Production System, Typical Risks Business disruption: - Loss of delivering capability, Loss of payment processing or revenue collection. Reputational damage, Loss of commercial advantage, Customers disatisfaction. Level 3 Restricted - Payment Card Processing documents, HR, Salary, Pension Records, Customer Record which identify individuals identifiers such as name, home address, date of birth, etc. Fines and Public Censure, Reputational damage. The hardcopy of this document is marked as UNCONTROLLED version. CONTROLLED version is stored on Companys primary storage system in a hierarchy folder with appropriate permission to access. Standard Policy Procedure Code of Practice Work Instruction Document reference TITLE Page Release Version Issued by Approved by Page 14 of 16 November 2021 1.0 Nguyen The Hung LOGICAL ACCESS CONTROL POLICY APPENDIX 3: GLOSSARY OF TERMS Term Description Administrative privilege account An “Administrator”, “Admin” or “Super User” account with highest privileges on an IT asset or system. Administrative privilege account usually is assigned to IT System Administrator. Segregation of Duties The division of a business function/task into separate steps and then the separate steps will be allocated to separate individuals or business units. Purpose of Segregation of Duties is to ensure that the business processes will be checked and ballanced between security requirements and compatible requirements. Third party user A person who is working for an organiztion that is not member of Companys but has a commercial relationship with Companys as a business partner, service provider, vendor, client, with the role that requires access to a part of Companys’ IT asset or system. The hardcopy of this document is marked as UNCONTROLLED version. CONTROLLED version is stored on Companys primary storage system in a hierarchy folder with appropriate permission to access. Standard Policy Procedure Code of Practice Work Instruction Page Release Version Issued by Approved by Document reference TITLE Page 15 of 16 November 2021 1.0 Nguyen The Hung LOGICAL ACCESS CONTROL POLICY 1 2 Purchase Order Entry Invoice Entry 3 4 Service Master Inventory Blank Check Custody Check Preparation Sign Checks Cash Application Cash Receipt Custody Bank Reconcilation Customer Master Maintenance Pricing Maintenance Order Processing Sales Invoicing 5 6 7 8 9 10 11 12 13 14 15 16 Sales Invoice Release Sales Adjustment Human Resources Approval of Personnel Actions Payroll Preparation General Ledger 17 18 19 20 21 22 Purchase Order Entry Invoice Entry Service Master Inventory Blank Check Custody Check Preparation Sign Checks Cash Application Cash Receipt Custody Bank Reconcilation Customer Master Maintenance Pricing Maintenance Order Processing Sales Invoicing Sales Invoice Release Sales Adjustment Human Resources Approval of Personnel Actions Payroll Preparation General Ledger # Vendor Master Maintenance Requisition Authorization Requisition Authorization Role Description Vendor Master Maintenance APPENDIX 3: SEGREGATION OF DUTIES EXAMPLE 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X The Xs in the Matrix above are intended to represent the incompatible function(s) (the segregation of duties conflict). This Matrix is intended to outline an example of functions which are normally incompatible. However, the identification of the matrix, or the determination of whether appropriate segregation of The hardcopy of this document is marked as UNCONTROLLED version. CONTROLLED version is stored on Companys primary storage system in a hierarchy folder with appropriate permission to access. Standard Policy Procedure Code of Practice Work Instruction TITLE Document reference Page Release Version Issued by Approved by Page 16 of 16 November 2021 1.0 Nguyen The Hung LOGICAL ACCESS CONTROL POLICY duties exists is dependent upon local context, risk and judgment. The information contained in this example is intended to provide a guide; any may not be applied for all situations. APPENDIX 4: IMPACT AND LIKELIHOOD ANALYSIS MATRIX The hardcopy of this document is marked as UNCONTROLLED version. CONTROLLED version is stored on Companys primary storage system in a hierarchy folder with appropriate permission to access.