+Clear Segregation of Duties (SoD)

Clear Segregation of Duties (SoD)

Establish Segregation of Duties (SoD) with regard to risk management functions, following the three lines of defence model or internal risk management and control model.

1. Pārskats

1.1 Atsauces

1.2 Identificētās prasības

1.3 Saistītie tiesību akti

2. Identificētās prasības

Prasības

3. Saistītie tiesību akti

Tiesību akti
EULAW Article 6 1

1.   Financial entities shall have a sound, comprehensive and well-documented ICT risk management framework as part of their overall risk management system, which enables them to address ICT risk quickly, efficiently and comprehensively and to ensure a high level of digital operational resilience.
EULAW Article 6 2

2.   The ICT risk management framework shall include at least strategies, policies, procedures, ICT protocols and tools that are necessary to duly and adequately protect all information assets and ICT assets, including computer software, hardware, servers, as well as to protect all relevant physical components and infrastructures, such as premises, data centres and sensitive designated areas, to ensure that all information assets and ICT assets are adequately protected from risks including damage and unauthorised access or usage.
EULAW Article 6 3

3.   In accordance with their ICT risk management framework, financial entities shall minimise the impact of ICT risk by deploying appropriate strategies, policies, procedures, ICT protocols and tools. They shall provide complete and updated information on ICT risk and on their ICT risk management framework to the competent authorities upon their request.
EULAW Article 6 4

4.   Financial entities, other than microenterprises, shall assign the responsibility for managing and overseeing ICT risk to a control function and ensure an appropriate level of independence of such control function in order to avoid conflicts of interest. Financial entities shall ensure appropriate segregation and independence of ICT risk management functions, control functions, and internal audit functions, according to the three lines of defence model, or an internal risk management and control model.
EULAW Article 6 5

5.   The ICT risk management framework shall be documented and reviewed at least once a year, or periodically in the case of microenterprises, as well as upon the occurrence of major ICT-related incidents, and following supervisory instructions or conclusions derived from relevant digital operational resilience testing or audit processes. It shall be continuously improved on the basis of lessons derived from implementation and monitoring. A report on the review of the ICT risk management framework shall be submitted to the competent authority upon its request.
EULAW Article 6 7

7.   Based on the conclusions from the internal audit review, financial entities shall establish a formal follow-up process, including rules for the timely verification and remediation of critical ICT audit findings.
EULAW Article 6 9

9.   Financial entities may, in the context of the digital operational resilience strategy referred to in paragraph 8, define a holistic ICT multi-vendor strategy, at group or entity level, showing key dependencies on ICT third-party service providers and explaining the rationale behind the procurement mix of ICT third-party service providers.
EULAW Article 6 10

10.   Financial entities may, in accordance with Union and national sectoral law, outsource the tasks of verifying compliance with ICT risk management requirements to intra-group or external undertakings. In case of such outsourcing, the financial entity remains fully responsible for the verification of compliance with the ICT risk management requirements.
EULAW Article 8 1

1.   As part of the ICT risk management framework referred to in Article 6(1), financial entities shall identify, classify and adequately document all ICT supported business functions, roles and responsibilities, the information assets and ICT assets supporting those functions, and their roles and dependencies in relation to ICT risk. Financial entities shall review as needed, and at least yearly, the adequacy of this classification and of any relevant documentation.
EULAW Article 9 1

1.   For the purposes of adequately protecting ICT systems and with a view to organising response measures, financial entities shall continuously monitor and control the security and functioning of ICT systems and tools and shall minimise the impact of ICT risk on ICT systems through the deployment of appropriate ICT security tools, policies and procedures.
EULAW Article 9 4

4.   As part of the ICT risk management framework referred to in Article 6(1), financial entities shall:

(a)

develop and document an information security policy defining rules to protect the availability, authenticity, integrity and confidentiality of data, information assets and ICT assets, including those of their customers, where applicable;

(b)

following a risk-based approach, establish a sound network and infrastructure management structure using appropriate techniques, methods and protocols that may include implementing automated mechanisms to isolate affected information assets in the event of cyber-attacks;

(c)

implement policies that limit the physical or logical access to information assets and ICT assets to what is required for legitimate and approved functions and activities only, and establish to that end a set of policies, procedures and controls that address access rights and ensure a sound administration thereof;

(d)

implement policies and protocols for strong authentication mechanisms, based on relevant standards and dedicated control systems, and protection measures of cryptographic keys whereby data is encrypted based on results of approved data classification and ICT risk assessment processes;

(e)

implement documented policies, procedures and controls for ICT change management, including changes to software, hardware, firmware components, systems or security parameters, that are based on a risk assessment approach and are an integral part of the financial entity’s overall change management process, in order to ensure that all changes to ICT systems are recorded, tested, assessed, approved, implemented and verified in a controlled manner;

(f)

have appropriate and comprehensive documented policies for patches and updates.

For the purposes of the first subparagraph, point (b), financial entities shall design the network connection infrastructure in a way that allows it to be instantaneously severed or segmented in order to minimise and prevent contagion, especially for interconnected financial processes.

For the purposes of the first subparagraph, point (e), the ICT change management process shall be approved by appropriate lines of management and shall have specific protocols in place.
EULAW Article 11 1

1.   As part of the ICT risk management framework referred to in Article 6(1) and based on the identification requirements set out in Article 8, financial entities shall put in place a comprehensive ICT business continuity policy, which may be adopted as a dedicated specific policy, forming an integral part of the overall business continuity policy of the financial entity.
EULAW Article 11 3

3.   As part of the ICT risk management framework referred to in Article 6(1), financial entities shall implement associated ICT response and recovery plans which, in the case of financial entities other than microenterprises, shall be subject to independent internal audit reviews.
EULAW Article 11 6

6.   As part of their comprehensive ICT risk management, financial entities shall:

(a)

test the ICT business continuity plans and the ICT response and recovery plans in relation to ICT systems supporting all functions at least yearly, as well as in the event of any substantive changes to ICT systems supporting critical or important functions;

(b)

test the crisis communication plans established in accordance with Article 14.

For the purposes of the first subparagraph, point (a), financial entities, other than microenterprises, shall include in the testing plans scenarios of cyber-attacks and switchovers between the primary ICT infrastructure and the redundant capacity, backups and redundant facilities necessary to meet the obligations set out in Article 12.

Financial entities shall regularly review their ICT business continuity policy and ICT response and recovery plans, taking into account the results of tests carried out in accordance with the first subparagraph and recommendations stemming from audit checks or supervisory reviews.
EULAW Article 12 1

1.   For the purpose of ensuring the restoration of ICT systems and data with minimum downtime, limited disruption and loss, as part of their ICT risk management framework, financial entities shall develop and document:

(a)

backup policies and procedures specifying the scope of the data that is subject to the backup and the minimum frequency of the backup, based on the criticality of information or the confidentiality level of the data;

(b)

restoration and recovery procedures and methods.
EULAW Article 12 2

2.   Financial entities shall set up backup systems that can be activated in accordance with the backup policies and procedures, as well as restoration and recovery procedures and methods. The activation of backup systems shall not jeopardise the security of the network and information systems or the availability, authenticity, integrity or confidentiality of data. Testing of the backup procedures and restoration and recovery procedures and methods shall be undertaken periodically.
EULAW Article 12 3

3.   When restoring backup data using own systems, financial entities shall use ICT systems that are physically and logically segregated from the source ICT system. The ICT systems shall be securely protected from any unauthorised access or ICT corruption and allow for the timely restoration of services making use of data and system backups as necessary.

For central counterparties, the recovery plans shall enable the recovery of all transactions at the time of disruption to allow the central counterparty to continue to operate with certainty and to complete settlement on the scheduled date.

Data reporting service providers shall additionally maintain adequate resources and have back-up and restoration facilities in place in order to offer and maintain their services at all times.
EULAW Article 13 3

3.   Lessons derived from the digital operational resilience testing carried out in accordance with Articles 26 and 27 and from real life ICT-related incidents, in particular cyber-attacks, along with challenges faced upon the activation of ICT business continuity plans and ICT response and recovery plans, together with relevant information exchanged with counterparts and assessed during supervisory reviews, shall be duly incorporated on a continuous basis into the ICT risk assessment process. Those findings shall form the basis for appropriate reviews of relevant components of the ICT risk management framework referred to in Article 6(1).
EULAW Article 13 5

5.   Senior ICT staff shall report at least yearly to the management body on the findings referred to in paragraph 3 and put forward recommendations.
EULAW Article 13 7

7.   Financial entities, other than microenterprises, shall monitor relevant technological developments on a continuous basis, also with a view to understanding the possible impact of the deployment of such new technologies on ICT security requirements and digital operational resilience. They shall keep up-to-date with the latest ICT risk management processes, in order to effectively combat current or new forms of cyber-attacks.
EULAW Article 14 2

2.   As part of the ICT risk management framework, financial entities shall implement communication policies for internal staff and for external stakeholders. Communication policies for staff shall take into account the need to differentiate between staff involved in ICT risk management, in particular the staff responsible for response and recovery, and staff that needs to be informed.
EULAW Article 24 1

1.   For the purpose of assessing preparedness for handling ICT-related incidents, of identifying weaknesses, deficiencies and gaps in digital operational resilience, and of promptly implementing corrective measures, financial entities, other than microenterprises, shall, taking into account the criteria set out in Article 4(2), establish, maintain and review a sound and comprehensive digital operational resilience testing programme as an integral part of the ICT risk-management framework referred to in Article 6.
EULAW Article 28 2

2.   As part of their ICT risk management framework, financial entities, other than entities referred to in Article 16(1), first subparagraph, and other than microenterprises, shall adopt, and regularly review, a strategy on ICT third-party risk, taking into account the multi-vendor strategy referred to in Article 6(9), where applicable. The strategy on ICT third-party risk shall include a policy on the use of ICT services supporting critical or important functions provided by ICT third-party service providers and shall apply on an individual basis and, where relevant, on a sub-consolidated and consolidated basis. The management body shall, on the basis of an assessment of the overall risk profile of the financial entity and the scale and complexity of the business services, regularly review the risks identified in respect to contractual arrangements on the use of ICT services supporting critical or important functions.
EULAW Article 28 3

3.   As part of their ICT risk management framework, financial entities shall maintain and update at entity level, and at sub-consolidated and consolidated levels, a register of information in relation to all contractual arrangements on the use of ICT services provided by ICT third-party service providers.

The contractual arrangements referred to in the first subparagraph shall be appropriately documented, distinguishing between those that cover ICT services supporting critical or important functions and those that do not.

Financial entities shall report at least yearly to the competent authorities on the number of new arrangements on the use of ICT services, the categories of ICT third-party service providers, the type of contractual arrangements and the ICT services and functions which are being provided.

Financial entities shall make available to the competent authority, upon its request, the full register of information or, as requested, specified sections thereof, along with any information deemed necessary to enable the effective supervision of the financial entity.

Financial entities shall inform the competent authority in a timely manner about any planned contractual arrangement on the use of ICT services supporting critical or important functions as well as when a function has become critical or important.
EULAW 1. pants Vispārējais riska profils un sarežģītība

1. pants

Vispārējais riska profils un sarežģītība

Izstrādājot un īstenojot IKT drošības politiku, procedūras, protokolus un rīkus, kas minēti II sadaļā, un vienkāršoto IKT riska pārvaldības sistēmu, kas minēta III sadaļā, ņem vērā finanšu vienības lielumu un vispārējo riska profilu un tās pakalpojumu, pasākumu un darbību veidu, mērogu un palielinātas vai samazinātas sarežģītības elementus, tajā skaitā elementus, kas saistīti ar:

a) 

šifrēšanu un kriptogrāfiju;

b) 

IKT darbību drošību;

c) 

tīkla drošību;

d) 

IKT projektu un izmaiņu pārvaldību;

e) 

IKT riska potenciālo ietekmi uz datu konfidencialitāti, integritāti un pieejamību un traucējumu potenciālo ietekmi uz finanšu vienības darbību nepārtrauktību un pieejamību.
EULAW 2. pants 1.

Finanšu vienības nodrošina, ka to IKT drošības politika, informācijas drošība un saistītās procedūras, protokoli un rīki, kas minēti Regulas (ES) 2022/2554 9. panta 2. punktā, ir integrēti to IKT riska pārvaldības sistēmā. Finanšu vienības ievieš IKT drošības politiku, procedūras, protokolus un rīkus, kas noteikti šajā nodaļā un kas:

a) 

nodrošina tīklu drošību;

b) 

ietver aizsardzību pret ielaušanos sistēmā un datu ļaunprātīgu izmantošanu;

c) 

saglabā datu pieejamību, autentiskumu, integritāti un konfidencialitāti, arī izmantojot kriptogrāfijas metodes;

d) 

garantē datu precīzu un ātru pārraidi bez būtiskiem traucējumiem un nepamatotiem kavējumiem.
EULAW 2. pants 2.

Finanšu vienības nodrošina, ka 1. punktā minētā IKT drošības politika:

a) 

ir pielāgota finanšu vienības informācijas drošības mērķiem, kas noteikti Regulas (ES) 2022/2554 6. panta 8. punktā minētajā digitālās darbības noturības stratēģijā;

b) 

norāda datumu, kad vadības struktūra formāli apstiprinājusi IKT drošības politiku;

c) 

ietver rādītājus un pasākumus, lai:

i) 

uzraudzītu IKT drošības politikas, procedūru, protokolu un rīku īstenošanu;

ii) 

reģistrētu izņēmumus attiecībā uz šo īstenošanu;

iii) 

nodrošinātu, ka tiek garantēta finanšu vienības digitālās darbības noturība ii) punktā minēto izņēmumu gadījumā;

d) 

skaidri nosaka darbinieku atbildību visos līmeņos, lai nodrošinātu finanšu vienības IKT drošību;

e) 

skaidri nosaka sekas, kādas rodas, ja finanšu vienības darbinieki neievēro IKT drošības politiku, ja noteikumi šajā sakarā nav paredzēti citā finanšu vienības politikā;

f) 

nosaka uzturamās dokumentācijas sarakstu;

g) 

skaidri nosaka uzdevumu sadalījumu saistībā ar trīs aizsardzības līniju modeli vai attiecīgi citu iekšējās riska pārvaldības un kontroles modeli, lai izvairītos no interešu konfliktiem;

h) 

ņem vērā paraugpraksi un attiecīgā gadījumā standartus, kas noteikti Regulas (ES) Nr. 1025/2012 2. panta 1. punktā;

i) 

nosaka uzdevumus un atbildību par IKT drošības politikas, procedūru, protokolu un rīku izstrādi, īstenošanu un uzturēšanu;

j) 

tiek pārskatīta saskaņā ar Regulas (ES) 2022/2554 6. panta 5. punktu;

k) 

ņem vērā būtiskās izmaiņas saistībā ar finanšu vienību, tajā skaitā būtiskās izmaiņas finanšu vienības darbībās vai procesos, kiberdraudu vidē vai piemērojamos juridiskajos pienākumos.
EULAW 3. pants IKT riska pārvaldība

3. pants

IKT riska pārvaldība

Finanšu vienības izstrādā, dokumentē un īsteno IKT riska pārvaldības politiku un procedūras, kas ietver visus no šiem elementiem:

a) 

norāde par riska tolerances līmeņa IKT riskam, kas noteikts saskaņā ar Regulas (ES) 2022/2554 6. panta 8. punkta b) apakšpunktu, apstiprināšanu;

b) 

procedūra un metodika IKT riska novērtējuma veikšanai, norādot:

i) 

ievainojamību un apdraudējumus, kas ietekmē vai var ietekmēt atbalstītās darbības funkcijas, IKT sistēmas un IKT aktīvus, kas atbalsta šīs funkcijas;

ii) 

kvantitatīvos vai kvalitatīvos rādītājus i) apakšpunktā minētās ievainojamības un apdraudējumu ietekmes un varbūtības novērtēšanai;

c) 

procedūra, ko izmanto, lai noteiktu, īstenotu un dokumentētu IKT riska risinājumu pasākumus attiecībā uz identificētajiem un novērtētajiem IKT riskiem, tajā skaitā noteiktu IKT riska risinājumu pasākumus, kas nepieciešami, lai panāktu, ka IKT risks atbilst a) punktā minētajam riska tolerances līmenim;

d) 

attiecībā uz atlikušajiem IKT riskiem, kas joprojām pastāv pēc c) punktā minēto IKT riska risinājumu pasākumu īstenošanas:

i) 

noteikumi par šo atlikušo IKT risku identificēšanu;

ii) 

uzdevumu un atbildības noteikšana attiecībā uz:

1) 

to atlikušo IKT risku pieņemšanu, kuri pārsniedz a) punktā minēto finanšu vienības riska tolerances līmeni;

2) 

pārskatīšanas procesu, kas minēts šā d) punkta iv) apakšpunktā;

iii) 

pieņemto atlikušo IKT risku inventarizācijas izstrāde, ietverot pamatojumu to pieņemšanai;

iv) 

noteikumi par pieņemto atlikušo IKT risku pārskatīšanu vismaz reizi gadā, ietverot:

1) 

norādi par jebkādām atlikušo IKT risku izmaiņām;

2) 

pieejamo risku mazināšanas pasākumu novērtējumu;

3) 

novērtējumu par to, vai iemesli, kas pamato atlikušo IKT risku pieņemšanu, joprojām ir spēkā un piemērojami pārskatīšanas datumā;

e) 

noteikumi par to, kā uzrauga:

i) 

jebkādas izmaiņas IKT risku un kiberdraudu vidē;

ii) 

iekšējo un ārējo ievainojamību un apdraudējumus;

iii) 

finanšu vienības IKT risku, lai varētu ātri atklāt izmaiņas, kas varētu ietekmēt tās IKT riska profilu;

f) 

noteikumi par procesu, ar kuru nodrošina, ka tiek ņemtas vērā jebkādas izmaiņas finanšu vienības darbības stratēģijā un digitālās darbības noturības stratēģijā.

Pirmās daļas c) punkta nolūkos minētajā punktā norādītā procedūra nodrošina:

a) 

īstenoto IKT riska risinājuma pasākumu efektivitātes uzraudzību;

b) 

novērtējumu par to, vai ir sasniegti finanšu vienības noteiktie riska tolerances līmeņi;

c) 

novērtējumu par to, vai finanšu vienība ir veikusi darbības, lai vajadzības gadījumā koriģētu vai uzlabotu minētos pasākumus.
EULAW 8. pants 1.
Kā daļu no Regulas (ES) 2022/2554 9. panta 2. punktā minētās IKT drošības politikas, procedūrām, protokoliem un rīkiem finanšu vienības izstrādā, dokumentē un īsteno IKT darbību pārvaldības politiku un procedūras. Minētajā politikā un procedūrās skaidri nosaka, kā finanšu vienības ekspluatē, uzrauga, kontrolē un atjauno savus IKT aktīvus, ietverot IKT darbību dokumentēšanu.
EULAW 8. pants 2.

Šā panta 1. punktā minētajā IKT darbību politikā un procedūrā iekļauj visus šos elementus:

a) 

IKT aktīvu apraksts, ietverot visu turpmāk minēto:

i) 

prasības attiecībā uz IKT sistēmas drošu instalēšanu, uzturēšanu, konfigurēšanu un atinstalēšanu;

ii) 

prasības attiecībā uz IKT aktīvu izmantoto informācijas aktīvu pārvaldību, tajā skaitā to apstrādi un darbībām ar tiem – gan automatizētām, gan manuālām;

iii) 

prasības attiecībā uz mantoto IKT sistēmu identifikāciju un kontroli;

b) 

IKT sistēmu kontroles un uzraudzība, ietverot visu turpmāk minēto:

i) 

prasības attiecībā uz IKT sistēmu rezerves kopiju veidošanu un atjaunošanu;

ii) 

grafiku veidošanas prasības, ņemot vērā IKT sistēmu savstarpējo atkarību;

iii) 

protokoli revīzijas izsekojamības un sistēmu žurnāla informācijai;

iv) 

prasības, lai nodrošinātu, ka iekšējās revīzijas un citas testēšanas veikšana līdz minimumam samazina traucējumus uzņēmējdarbībā;

v) 

prasības par IKT ražošanas vides nodalīšanu no izstrādes, testēšanas un citām neražošanas vidēm;

vi) 

prasības veikt izstrādi un testēšanu vidēs, kas ir nodalītas no ražošanas vides;

vii) 

prasības veikt izstrādi un testēšanu ražošanas vidēs;

c) 

kļūdu apstrāde saistībā ar IKT sistēmām, ietverot visu turpmāk minēto:

i) 

procedūras un protokoli kļūdu apstrādei;

ii) 

kontaktpersonas, kuras sniedz atbalstu un kurām ziņot, tajā skaitā ārējā atbalsta kontaktpersonas, pie kurām vērsties neparedzētu darbības vai tehnisku jautājumu gadījumā;

iii) 

IKT sistēmu restartēšanas, atrites un atgūšanas procedūras izmantošanai IKT sistēmu traucējumu gadījumā.

Šā punkta b) apakšpunkta v) punkta nolūkos nodalīšanā ņem vērā visus vides komponentus, tajā skaitā kontus, datus vai savienojumus, kā prasīts 13. panta pirmās daļas a) punktā.

Šā punkta b) apakšpunkta vii) punkta nolūkos 1. punktā minētā politika un procedūras nodrošina, ka gadījumi, kad testēšanu veic ražošanas vidē, ir skaidri identificēti, pamatoti, ir uz ierobežotu laiku un ka tos apstiprinājusi attiecīgā funkcija saskaņā ar 16. panta 6. punktu. Finanšu vienības nodrošina IKT sistēmu un ražošanas datu pieejamību, konfidencialitāti, integritāti un autentiskumu izstrādes un testēšanas darbību laikā ražošanas vidē.