Logical access auditing evaluates the effectiveness of security boundaries implemented to restrict system access to authorized users and prevent internal data breaches.

Access Risk Filter = Principle of Least Privilege (PoLP) + Segregation of Duties (SoD)

Internal technology auditors test logical access controls by extracting user configuration tables directly from operating systems and database engines. Auditors verify that administrative privileges are restricted to authorized personnel, test the operational effectiveness of user access reviews, and check for segregation of duties conflicts within application authorization profiles.

Auditors also review system log configurations to confirm that security event logs are captured, protected from modification by administrative users, and monitored for unauthorized access attempts.