Interface controls ensure that data sent and received between applications is reconclied and any errors are identified on a timely
basis. Interface controls are very important to counter interface risks where external and internal interfaces may not be designed, defined and monitored. As part of the interface controls testing, sarbanes oxley IT auditors should keep in mind that interface controls -

1. Facilitate error detection
2. Prevent and detect errors
3. Employ user based controls for monitoring

Some types of controls which need to be tested as part of interface
testing include:

1. Data sent is converted in correct format before being sent to other application. Errors are logged and notified to the interface control owner.

2. In case connection is broken during the interface, application
restore to the point of processing. Checkpoints are used to ensure
data transfer is complete and accurate.

3. Edit and validation checks are used to capture invalid data at the time of interface.

Related Posts

What is Roll Forward Testing
Sustainable SOX Compliance Operating Model
IT Based Antifraud Controls
Documentation Standards Templates for SOX