diff --git a/controls/V-72049.rb b/controls/V-72049.rb
index c6378310f..d19676708 100644
--- a/controls/V-72049.rb
+++ b/controls/V-72049.rb
@@ -1,5 +1,11 @@
 # encoding: utf-8
 #
+non_interactive_shells = input(
+  'non_interactive_shells',
+  description: 'These shells do not allow a user to login',
+  value: ["/sbin/nologin","/sbin/halt","/sbin/shutdown","/bin/false","/bin/sync", "/bin/true"]
+)
+
 control "V-72049" do
   title "The umask must be set to 077 for all local interactive user accounts."
   desc  "The umask controls the default access mode assigned to newly created
@@ -45,19 +51,71 @@
 environment variables."
   tag "fix_id": "F-78401r1_fix"
 
-  # @todo - test for values more restrictive than 077
-  file_lines = command('grep -i -s umask /home/*/.*').stdout.split("\n")
-  if !file_lines.nil? and !file_lines.empty?
-    file_lines.each do |curr_line|
-      file_name = curr_line.split(':').first
-      describe command("grep -i umask #{file_name}") do
-        its('stdout.strip') { should match %r{^umask\s+.*077} }
-      end
+  # Get all interactive users
+  ignore_shells = non_interactive_shells.join('|')
+  
+  # Get home directory for users with UID >= 1000 or UID == 0 and support interactive logins.                                                              
+  findings = Set[]
+  dotfiles = Set[]
+  umasks = {}
+  umask_findings = Set[]
+  
+  # Get UID_MIN from login.defs
+  uid_min = 1000
+  if file("/etc/login.defs").exist?
+    uid_min_val = command("grep '^UID_MIN' /etc/login.defs | grep -Po '[0-9]+'").stdout.split("\n")
+    if !uid_min_val.empty?
+      uid_min = uid_min_val[0].to_i
     end
-  else
-    describe "No interactive files with a less restrictive umask were found." do
-      subject { file_lines.nil? or file_lines.empty? }
-      it { should eq true }
+  end
+  
+  interactive_users = users.where{ !shell.match(ignore_shells) && (uid >= uid_min || uid == 0)}.entries
+
+  # For each user, build and execute a find command that identifies initialization files                                                                   
+  # in a user's home directory.                                                                                                                            
+  interactive_users.each do |u|
+    
+    # Only check if the home directory is local
+    is_local = command("df -l #{u.home}").exit_status
+    
+    if is_local == 0
+      # Get user's initialization files
+      dotfiles = dotfiles + command("find #{u.home} -xdev -maxdepth 2 ( -name '.*' ! -name '.bash_history' ) -type f").stdout.split("\n")
+    
+      # Get user's umask
+      umasks.store(u.username,command("su -c 'umask' -l #{u.username}").stdout.chomp("\n"))
+    
+      # Check all local initialization files to see whether or not they are less restrictive than 077.
+      dotfiles.each do |df|
+        if file(df).more_permissive_than?("0077")
+          findings = findings + df
+        end
+      end
+      
+      # Check umask for all interactive users                                                                                                               
+      umasks.each do |key,value|
+        max_mode = ("0077").to_i(8)
+        inv_mode = 0777 ^ max_mode
+        if inv_mode & (value).to_i(8) != 0
+          umask_findings = umask_findings + key
+        end
+      end
+    else
+      describe "This control skips non-local filesystems" do
+       skip "This control has skipped the #{u.home} home directory for #{u.username} because it is not a local filesystem."
+     end
     end
   end
+  
+  # Report on any interactive files that are less restrictive than 077.
+  describe "No interactive user initialization files with a less restrictive umask were found." do
+    subject { findings.empty? }
+    it { should eq true }
+  end
+
+  # Report on any interactive users that have a umask less restrictive than 077.
+  describe "No users were found with a less restrictive umask were found." do
+    subject { umask_findings.empty? }
+    it { should eq true }
+  end
 end