Executive Oversight & Reporting (GOV-004) - Universal Control Library

Criticality High Active

Control ID

GOV-004

Domain Code

GOV

Control Nature

Detective

Business Owner

CISO

Control Overview

GOV-004 · Full Control Profile

Business Description

Provide regular reporting to executive leadership and the board on the performance of the security program and significant risk areas.

Business Objective

To ensure leadership has the visibility needed to make informed decisions and provide effective oversight.

Business Benefits

Business Risks if Missing

Stakeholders, Industries & Technologies

GOV-004 · Operating Context

Primary Stakeholders

Applicable Industries

Applicable Technologies

Mapped Regulatory & Industry Frameworks

Harmonized Framework Mappings

The following compliance and regulatory frameworks map directly to this control's governance scope.

FRAMEWORK CODE	FRAMEWORK NAME & DESCRIPTION	FAMILY / CATEGORY	VERSION	ACTION
COBIT2019	COBIT COBIT is an enterprise governance and management f...	COBIT Governance Framework	v2019	View →
DORA	Digital Operational Resilience Act The EU Digital Operational Resilience Act establis...	EU Regulation	vCurrent	View →
IRDAI	IRDAI Information & Cyber Security Guidelines IRDAI information and cyber-security requirements...	India Guideline	vLatest	View →
ISO22301	ISO/IEC 22301 ISO 22301 specifies requirements for a Business Co...	ISO Standard	v2019	View →
ISO27001	ISO/IEC 27001 ISO/IEC 27001 specifies auditable requirements for...	ISO Standard	v2022	View →
ISO27002	ISO/IEC 27002 ISO/IEC 27002 is a guidance standard containing a...	ISO Standard	v2022	View →
NIS2	NIS2 Directive The NIS2 Directive establishes EU-wide cybersecuri...	EU Directive	vCurrent	View →
NIST-CSF	NIST Cybersecurity Framework (CSF) The NIST Cybersecurity Framework provides high-lev...	NIST Framework	v2	View →
NIST80053	NIST SP 800-53 NIST SP 800-53 Rev. 5 presents control families, i...	NIST Control Catalog	vRev. 5	View →
NPCI-ISR	NPCI Information Security Requirements NPCI information-security requirements define cont...	India Standard	vLatest	View →
PCI-DSS	PCI DSS PCI DSS is an industry security standard maintaine...	PCI Standard	v4	View →
RBI-CSF	RBI Cyber Security Framework / Master Directions RBI cyber-security requirements and directions set...	India Regulation	vLatest	View →
SEBI-CSCRF	SEBI Cyber Security & Cyber Resilience Framework SEBI’s Cybersecurity and Cyber Resilience Framewor...	India Regulation	vLatest	View →
SOC2	SOC 2 Trust Services Criteria SOC 2 is an independent examination and reporting...	AICPA Audit Framework	vLatest	View →
GDPR	General Data Protection Regulation (GDPR) The General Data Protection Regulation is a bindin...	EU Regulation	vCurrent	View →

Parent Domain Context

Governance Domain Baseline

Domain Name:

Governance (GOV)

Purpose:

To establish, oversee, and continually improve the organization's security, privacy, and resilience program.

Scope:

Enterprise

View

Compliance Requirements & Audit Crosswalk

12 Specific Audit Clauses

The following requirements dictate specific audit evidence criteria and testing steps mapped directly under this control.

REQUIREMENT ID	REQUIREMENT TITLE & DETAILS	MAPPED CONTROL	TYPICAL OWNER	ACTION
GOV-004-R001	Executive Oversight Framework The organization shall establish an exec...	GOV-004 Executive Oversight & Reportin...	Board of Directors, CEO, CISO, Audit Committee	View ↗
GOV-004-R002	Board Oversight Responsibilities The organization shall define and docume...	GOV-004 Executive Oversight & Reportin...	Board of Directors, CEO, CISO, Corporate Governance	View ↗
GOV-004-R003	Executive Management Oversight The organization shall define and docume...	GOV-004 Executive Oversight & Reportin...	CEO, CISO, Executive Leadership, Audit Committee	View ↗
GOV-004-R004	Governance Review Meetings The organization shall conduct regular g...	GOV-004 Executive Oversight & Reportin...	Board of Directors, CEO, CISO, Audit Committee	View ↗
GOV-004-R005	Executive Reporting Framework The organization shall establish an exec...	GOV-004 Executive Oversight & Reportin...	CISO, Board of Directors, Executive Leadership, Audit Committee	View ↗
GOV-004-R006	Reporting Content and Information Quality The organization shall define content re...	GOV-004 Executive Oversight & Reportin...	CISO, Board of Directors, Executive Leadership	View ↗
GOV-004-R007	Reporting Frequency and Timeliness The organization shall establish reporti...	GOV-004 Executive Oversight & Reportin...	CISO, Board of Directors, Executive Leadership	View ↗
GOV-004-R008	Governance Performance Reporting The organization shall provide executive...	GOV-004 Executive Oversight & Reportin...	CISO, Board of Directors, Executive Leadership, Internal Audit	View ↗
GOV-004-R009	Strategic Risk and Issue Reporting The organization shall provide executive...	GOV-004 Executive Oversight & Reportin...	CISO, Board of Directors, Risk Committee, Executive Leadership	View ↗
GOV-004-R010	Executive Decision Support The organization shall provide executive...	GOV-004 Executive Oversight & Reportin...	CISO, Board of Directors, Executive Leadership, Internal Audit	View ↗
GOV-004-R011	Oversight Records and Action Tracking The organization shall maintain comprehe...	GOV-004 Executive Oversight & Reportin...	CISO, Governance Committee, Records Management	View ↗
GOV-004-R012	Oversight and Reporting Continuous Improvement The organization shall drive ongoing enh...	GOV-004 Executive Oversight & Reportin...	CISO, Board of Directors, Executive Leadership	View ↗