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CSA Framework

The organization shall establish a Control Self-Assessment framework that defines the structures, processes, and practices for conducting self-assessments of controls by control owners. The framework shall articulate how self-assessments are planned, conducted, validated, and governed, providing the foundation for all control self-assessment activities.

Requirement ID
AUD-005-R001
Parent Control
AUD-005
Domain Code
AUD

Requirement Details & Guidance

AUD-005-R001 · AUD-005
Why This Requirement Exists

This requirement exists to ensure a structured control self-assessment process with defined scope, criteria, ownership, evidence, and escalation 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 a structured control self-assessment process with defined scope, criteria, ownership, evidence, and escalation; 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-R001 · 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
          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) > 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.OV – Oversight | GV.OV-03 – Organizational cybersecurity risk management performance is evaluated and reviewed for adjustments needed ID.IM – Improvement | ID.IM-01 – Improvements are identified from evaluations PR.PS – Platform Security | PR.PS-04 – Log records are generated and made available for continuous monitoring
          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.
          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:
          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.
          View