For user access reviews, I heard one of the big 4s is pushing for impact analysis to be part of testing attribute and that they appropriately had access before removal (for example, users that were flagged for access removal). Usually I’ve performed an impact analysis when an exception has been identified, but not for normal access removals. Has there been any PCAOB guidance on this or anyone know of this?

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Did this at my prior company (was internal audit before going back to consulting). KPMG did this and it resulted in so many control failures

I haven't heard of this, so interested to see what others have to say!

Yes I do this on all of my accounts

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