Active

Exception Monitoring

The organization shall monitor approved exceptions, including monitoring of compensating control effectiveness, exception compliance, and exception expiration. Monitoring shall include tracking of exception status, verification of compensating controls, detection of exception issues, and reporting of exception status, with results reported to relevant stakeholders.

Requirement ID
EXC-002-R005
Parent Control
EXC-002
Domain Code
EXC

Requirement Details & Guidance

EXC-002-R005 · EXC-002
Why This Requirement Exists

To verify that approved exceptions remain within their authorized scope and that required compensating controls continue to operate effectively.

Implementation Guidance

Monitor exception status, expiration, scope, conditions, compensating controls, and remediation actions; assign monitoring owners; collect evidence at defined intervals; escalate deviations or control failures.

Practical Application & Audit Readiness

EXC-002-R005 · Field Guidance

Business Examples

    Common Audit Findings

      Common Mistakes

        Best Practices & Ownership

        EXC-002 · 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: 9.1 – Monitoring, measurement, analysis and evaluation
          ISO
          Standard
          		 v2022 View →
          RBI-CSF RBI Cyber Security Framework / Master Directions RBI cyber-security requirements and directions set... Clause: 2) Preventing execution of unauthorised software – 2.4 Defined exception framework, approval and periodic review; Circular §5 – Identification/assessment of inherent cyber risks and controls
          India
          Regulation
          		 vLatest View →
          PCI-DSS PCI DSS PCI DSS is an industry security standard maintaine... Clause: 12.3.1 – For each PCI DSS requirement that specifies
          PCI
          Standard
          		 v4 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 > MEA02.02 – Review effectiveness of business process controls. 4.5 – Monitor, Evaluate and Assess (MEA) > MEA02 – Managed System of Internal Control > MEA02.04 – Identify and report control deficiencies.
          COBIT
          Governance Framework
          		 v2019 View →
          NIST-CSF NIST Cybersecurity Framework (CSF) The NIST Cybersecurity Framework provides high-lev... Clause: ID.RA – Risk Assessment | ID.RA-07 – Changes and exceptions are managed, assessed for risk impact, recorded, and tracked
          NIST
          Framework
          		 v2 View →
          NIST80053 NIST SP 800-53 NIST SP 800-53 Rev. 5 presents control families, i... Clause: 3.16 – RISK ASSESSMENT, 3.4 – ASSESSMENT, AUTHORIZATION, AND MONITORING; RA-7 – RISK RESPONSE, CA-6 – AUTHORIZATION
          NIST
          Control Catalog
          		 vRev. 5 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) – Security of processing
          EU
          Regulation
          		 vCurrent View →
          NPCI-ISR NPCI Information Security Requirements NPCI information-security requirements define cont... Clause: Governance Controls; Policy, Roles and Risk Linkages – Monitor policy compliance and exceptions
          India
          Standard
          		 vLatest View →
          SOC2 SOC 2 Trust Services Criteria SOC 2 is an independent examination and reporting... Clause: CC3.2 – Risk Assessment – COSO Principle 7: The entity identifies risks to the achievement of its objectives across the entity and analyzes risks as a basis for determining how the risks should be managed. CC5.3 – Control Activities – COSO Principle 12: The entity deploys control activities through policies that establish what is expected and in procedures that put policies into action. CC7.2 – System Operations – The entity monitors system components and the operation of those components for anomalies that are indicative of malicious acts, natural disasters, and errors affecting the entity's ability to meet its objectives; anomalies are analyzed to determine whether they represent security events.
          AICPA
          Audit Framework
          		 vLatest View →

          Parent Domain Context

          Governance Domain Baseline
          Domain Name:
          Exception Management (EXC)
          Purpose:
          To manage deviations from established policies and standards through a formal risk-based process.
          Scope:
          Enterprise
          View

          Parent Control Context

          Control Baseline
          Control Name:
          Exception Lifecycle Management (EXC-002)
          Summary:
          Establishes exception lifecycle including request, risk assessment, approval, documentation, monitoring, periodic review, renewal, expiration, closure, and continuous improvement for security and compliance exceptions.
          Business Description:
          Establish and maintain processes to request, assess, approve, document, monitor, periodically review, renew, expire, and close security and compliance exceptions throughout their lifecycle.
          View