Audit Evidence Management (AUD-001-R005) - AUD-001

Requirement Details & Guidance

AUD-001-R005 · AUD-001

Why This Requirement Exists

This requirement exists to ensure sufficient, appropriate, traceable, and securely retained audit evidence is consistently governed, documented, and capable of producing reliable assurance. Without it, audit activities may be inconsistent, difficult to evidence, or insufficient to support management, regulatory, and stakeholder decisions.

Implementation Guidance

Document the required sufficient, appropriate, traceable, and securely retained audit evidence; assign accountable roles and approval points; define minimum records and evidence; apply the approved audit methodology and risk criteria; and retain evidence of execution and review. Periodically review the process for changes in organizational risk, regulatory expectations, and audit scope.

Practical Application & Audit Readiness

AUD-001-R005 · Field Guidance

Business Examples

Common Audit Findings

Common Mistakes

Best Practices & Ownership

AUD-001 · Recommended Approach

Recommended Practices

Typical Owner

Cross-Mapped Regulatory Frameworks

Harmonized Control Mappings

FRAMEWORK CODE	FRAMEWORK NAME & DETAILS	FAMILY / CATEGORY	VERSION	ACTION
CIS-V8	CIS Controls CIS Controls are a prioritized set of cybersecurit... Clause: Control 08 – Audit Log Management: 8.2 – Collect Audit Logs	CIS Best Practice	vv8	View →
COBIT2019	COBIT COBIT is an enterprise governance and management f... Clause: 4.5 – Monitor, Evaluate and Assess (MEA) > MEA03 – Managed Compliance with External Requirements > MEA03.03 – Confirm external compliance.	COBIT Governance Framework	v2019	View →
DORA	Digital Operational Resilience Act The EU Digital Operational Resilience Act establis... Clause: Article 6(6) – Regular internal audit of ICT risk management framework Article 5(2)(f) – Approval and periodic review of ICT internal audit plans and audits	EU Regulation	vCurrent	View →
GDPR	General Data Protection Regulation (GDPR) The General Data Protection Regulation is a bindin... Clause: Article 24(1) – Responsibility of the controller; Article 32(1)(d) – Testing, assessing and evaluating security measures; Article 5(2) – Accountability	EU Regulation	vCurrent	View →
HIPAA	Health Insurance Portability and Accountability Act HIPAA is a U.S. federal law supported by implement... Clause: § 164.308(a)(14) Standard: Compliance audit; § 164.316(a)(2) Actions, activities and assessments documentation; § 164.316(a)(1) Policies and procedures documentation	US Law	vCurrent	View →
IRDAI	IRDAI Information & Cyber Security Guidelines IRDAI information and cyber-security requirements... Clause: §2.16-3.6 – Information Security assessment	India Guideline	vLatest	View →
ISO22301	ISO/IEC 22301 ISO 22301 specifies requirements for a Business Co... Clause: 9.2.1 – General; 9.2.2 – Audit programme(s)	ISO Standard	v2019	View →
ISO27001	ISO/IEC 27001 ISO/IEC 27001 specifies auditable requirements for... Clause: 7.5.3 – Control of documented information	ISO Standard	v2022	View →
ISO27002	ISO/IEC 27002 ISO/IEC 27002 is a guidance standard containing a... Clause: 5.28 – Collection of evidence	ISO Standard	v2022	View →
NIST-CSF	NIST Cybersecurity Framework (CSF) The NIST Cybersecurity Framework provides high-lev... Clause: GV.OV – Oversight \| GV.OV-03 – Organizational cybersecurity risk management performance is evaluated and reviewed for adjustments needed	NIST Framework	v2	View →
NIST80053	NIST SP 800-53 NIST SP 800-53 Rev. 5 presents control families, i... Clause: 3.4 – ASSESSMENT, AUTHORIZATION, AND MONITORING; CA-1 – POLICY AND PROCEDURES	NIST Control Catalog	vRev. 5	View →
RBI-CSF	RBI Cyber Security Framework / Master Directions RBI cyber-security requirements and directions set... Clause: Circular §13 – Cyber security preparedness indicators; 16) Maintenance, Monitoring, and Analysis of Audit Logs – 16.1 Stakeholder input on log-collection scope, frequency and storage	India Regulation	vLatest	View →
SEBI-CSCRF	SEBI Cyber Security & Cyber Resilience Framework SEBI’s Cybersecurity and Cyber Resilience Framewor... Clause: 4.4 Cyber Audit	India Regulation	vLatest	View →
SOC2	SOC 2 Trust Services Criteria SOC 2 is an independent examination and reporting... Clause: CC4.1 – Monitoring of Controls – COSO Principle 16: The entity selects, develops, and performs ongoing and/or separate evaluations to ascertain whether the components of internal control are present and functioning.	AICPA Audit Framework	vLatest	View →

Parent Domain Context

Governance Domain Baseline

Domain Name:

Audit & Assurance (AUD)

Purpose:

To provide confidence that security controls are effective and operating as intended.

Scope:

Enterprise

View

Parent Control Context

Control Baseline

Control Name:

Audit & Assurance Program (AUD-001)

Summary:

Establishes audit program including governance, planning, audit universe, methodology, evidence management, scheduling, reporting, metrics, review, and continuous improvement.

Business Description:

Establish and maintain an enterprise audit and assurance program to govern internal audits, external assessments, control assurance, evidence management, audit planning, reporting, and continuous improvement.

View