In today’s digital age, data security and governance are of utmost importance, especially for public or government organizations. In this article, we will discuss some best practices for ensuring the security of data in SQL Server databases used for annual reports.

Segregation of Duties (SOD)

One of the most critical aspects of compliance, particularly under the U.S. SOX Act, is the segregation of duties. This means that developers should not have access to production environments, and specific roles should be followed when developing code before deploying it to production.

Physical DBAs play a crucial role in controlling production databases and should strictly adhere to change management practices defined by frameworks such as COBIT or ITIL. These frameworks provide guidelines for procedure and documentation, ensuring that any changes made to the database are validated by a third person who is not involved in writing the code.

By segregating the roles of developers and database administrators, organizations can minimize the risk of inadvertent, mistaken, or malicious changes to the data due to ad hoc modifications.

Least Privilege Principle

Another important aspect of internal control is adhering to the principle of providing the least amount of privileges, especially in production environments. Instead of granting full access to developers, it is safer to use impersonation for exceptions that require elevated privileges. This can be achieved using the EXECUTE AS statement to temporarily grant the necessary permissions.

Granting full access to everyone not only compromises security but also makes it difficult to manage and track changes effectively. As data stewards, DBAs are responsible for managing security and ensuring compliance with regulations and the law.

Data Recovery and Auditing

To ensure recoverability and track all changes, it is essential to set the SQL Server database recovery mode to Bulk Recovery. This mode allows for transaction log backups, which are crucial for auditing purposes and can be retained indefinitely. Auditors will appreciate the ability to review and verify all transactions.

Additionally, implementing a robust auditing system can help organizations meet compliance requirements. Auditing tools and techniques can provide insights into who accessed the data, what changes were made, and when they occurred.

Conclusion

Implementing proper security and governance practices in SQL Server databases is vital for public or government organizations. By following best practices such as segregation of duties, least privilege principle, and ensuring data recoverability and auditing, organizations can protect their data, comply with regulations, and maintain the trust of stakeholders.