Report: End of Period Adjustments
This report tracks changes to the general ledger at month/quarter/year end. The report should be reviewed and commented on by appropriate management on a monthly basis.
COBIT objectives
This report is designed to meet the following COBIT objectives:
| Objective Number | Description |
|---|---|
| AI2.3 | End of period adjustments to the general ledger are tracked and reviewed by Business Management on a monthly basis. |
Setup requirements
Sox End of Period Adjustments policy: Object Audit Options
Report columns
The following columns are displayed in the report body.
| Columns | Description |
|---|---|
| User ID | The ID of the database user that conducted the flagged activity |
| Object | The name and owner of the database object that was directly manipulated by the flagged activity |
| Timestamp | The exact time the flagged activity was conducted |
| Terminal | The terminal IP address or name |
| Origin Application | The name, or other identifier, for the originating application, if the activity originated from an external application or from an application server |
| Action | The type of action successfully completed by the User ID. |