Finding · F-IAQ2-ACC-03
Standing privileged access in Entra and AWS
ClosedACC-03 · Privileged access is just-in-time and reviewedAccess ControlQ2 2026 Unified Program Review
Fraud indicator
Rating
No
High
Medium
Low
Requirement to validation
Requirement
ISO-A.8.2 · ITGC-AM-02 · RBI-CSF-NBFC-Annex-1-2 · RBI-ITGRCA-2023-7.1 · SOC2-CC6.1 · SOC2-CC6.3
mapped
Policy
Access Control Policy
pol-access
Control
ACC-03
Privileged access is just-in-time and reviewed
Application
Amazon Web Services (ap-south-1) · Microsoft Entra ID · SAP S/4HANA
mapped
Evidence · Q3
7 items
3 approved · 4 pending · 0 rejected
Test · Q3
Fail
TST-ITGC-ACC-03 · Medium confidence
Finding
F-IAQ2-ACC-03 · High
Closed
Action
Ananya Rao
REM-F-IAQ2-ACC-03 · Closed
Validation
Failed
as recorded
Observation
Raised 2026-06-20 in the Q2 2026 internal audit baseline. Two Entra Global Administrators and two AWS AdministratorAccess assignments were permanent rather than just-in-time.
Applications: Amazon Web Services (ap-south-1), Microsoft Entra ID, SAP S/4HANA.
Potential risk
Unauthorised or erroneous transactions could go undetected and expose Meridian to financial loss and regulatory action.
Root cause
Just-in-time elevation was rolled out for Entra only; AWS was deferred.
Agreed action plan
Remediate: standing privileged access in entra and aws.
Management response: Management agreed and committed to remediate before the Q3 review.
- Action
- REM-F-IAQ2-ACC-03
- Owner (FPR)
- Ananya Rao
- Target date
- 31 Jul 2026
- Priority
- High
- Status
- Closed
- Validation
- Failed · planned 26 Sep 2026
Evidence for this control (9)
| Evidence | Title | Control | Source system | Collected | Status |
|---|---|---|---|---|---|
| ITGC-REQ-004 | Microsoft Entra ID: No permanent Global Administrator assignments | ACC-03 | Microsoft Entra ID | 8 Oct 2026 | Accepted |
| ITGC-REQ-005 | AWS: No standing AdministratorAccess permission sets | ACC-03 | 7 Oct 2026 | Accepted | |
| ITGC-REQ-006 | SAP S/4HANA: Firefighter sessions reviewed | ACC-03 | SAP S/4HANA | 6 Oct 2026 | Accepted |
| Q2-EV-005 | Microsoft Entra ID · access review (Q2) | ACC-03 | Microsoft Entra ID | 4 Jun 2026 | Rejected |
| Q2-EV-006 | Amazon Web Services (ap-south-1) · policy document (Q2) | ACC-03 | Amazon Web Services (ap-south-1) | 9 Jun 2026 | Rejected |
| RBI-REQ-006 | Microsoft Entra ID: No permanent Global Administrator assignments | ACC-03 | Microsoft Entra ID | 6 Oct 2026 | Under review |
| RBI-REQ-007 | AWS: No standing AdministratorAccess permission sets | ACC-03 | 5 Oct 2026 | Under review | |
| SOC2-REQ-008 | AWS: No standing AdministratorAccess permission sets | ACC-03 | 6 Oct 2026 | Under review | |
| SOC2-REQ-009 | SAP S/4HANA: Firefighter sessions reviewed | ACC-03 | SAP S/4HANA | 5 Oct 2026 | Under review |
Tests of this control (2)
| Test | Control | Cycle | Tested | By | Result | Confidence |
|---|---|---|---|---|---|---|
| TST-ITGC-ACC-03 | ACC-03 · Privileged access is just-in-time and reviewed | Q3 2026 Unified Program Review | 2 Oct 2026 | Vikram Mehta, Farah Khan · Meridian Internal Audit | Fail | Medium |
| TST-Q2-ACC-03 | ACC-03 · Privileged access is just-in-time and reviewed | Q2 2026 Unified Program Review | 18 Jun 2026 | Farah Khan, Vikram Mehta · Meridian Internal Audit | Fail | High |