Control Owner Responsibilities (AUD-005-R002) - AUD-005

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Requirement ID

AUD-005-R002

Parent Control

AUD-005

Domain Code

AUD

Requirement Details & Guidance

AUD-005-R002 · AUD-005

Why This Requirement Exists

This requirement exists to ensure accountability of control owners for understanding, operating, evidencing, and assessing their controls 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 accountability of control owners for understanding, operating, evidencing, and assessing their controls; 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-005-R002 · Field Guidance

Business Examples

Common Audit Findings

Common Mistakes

Best Practices & Ownership

AUD-005 · Recommended Approach

Recommended Practices

Typical Owner

Cross-Mapped Regulatory Frameworks

Harmonized Control Mappings

FRAMEWORK CODE	FRAMEWORK NAME & DETAILS	FAMILY / CATEGORY	VERSION	ACTION
ISO27001	ISO/IEC 27001 ISO/IEC 27001 specifies auditable requirements for... Clause: 5.3 – Organizational roles, responsibilities and authorities	ISO Standard	v2022	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 →
RBI-CSF	RBI Cyber Security Framework / Master Directions RBI cyber-security requirements and directions set... Clause: Circular §13 – Cyber security preparedness indicators	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 →
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 6(7) – Formal follow-up and timely remediation of critical ICT audit findings	EU Regulation	vCurrent	View →
NIS2	NIS2 Directive The NIS2 Directive establishes EU-wide cybersecuri... Clause: Article 21(2)(f) – Policies and procedures to assess the effectiveness of cybersecurity risk-management measures	EU Directive	vCurrent	View →
COBIT2019	COBIT COBIT is an enterprise governance and management f... Clause: 4.5 – Monitor, Evaluate and Assess (MEA) > MEA04 – Managed Assurance > MEA04.06 – Execute the assurance initiative, focusing on design 4.5 – Monitor, Evaluate and Assess (MEA) > MEA02 – Managed System of Internal Control > MEA02.03 – Perform control self-assessments.	COBIT Governance Framework	v2019	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 →
NIST-CSF	NIST Cybersecurity Framework (CSF) The NIST Cybersecurity Framework provides high-lev... Clause: GV.RR – Roles, Responsibilities, and Authorities \| GV.RR-02 – Roles, responsibilities, and authorities related to cybersecurity risk management are established, communicated, understood, and enforced	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-2 – CONTROL ASSESSMENTS	NIST Control Catalog	vRev. 5	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. CC4.2 – Monitoring of Controls – COSO Principle 17: The entity evaluates and communicates internal control deficiencies in a timely manner to those parties responsible for taking corrective action, including senior management and the board of directors, as appropriate. CC1.3 – Control Environment – COSO Principle 3: Management establishes, with board oversight, structures, reporting lines, and appropriate authorities and responsibilities in the pursuit of objectives.	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

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Parent Control Context

Control Baseline

Control Name:

Control Self-Assessment (CSA) (AUD-005)

Summary:

Establishes CSA including framework, control owner responsibilities, planning, execution, validation, deficiency reporting, management review, reporting, periodic review, and continuous improvement.

Business Description:

Establish and maintain a structured Control Self-Assessment program enabling control owners to periodically evaluate, document, and report the effectiveness of controls under their responsibility.

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