Active

Program Scope

The organization shall define a documented scope for the exception management program that identifies the types of exceptions, policies, and control requirements subject to formal exception management. The scope shall encompass all policies and control requirements where deviations may be requested, ensuring no significant exception types are excluded.

Requirement ID
EXC-001-R002
Parent Control
EXC-001
Domain Code
EXC

Requirement Details & Guidance

EXC-001-R002 · EXC-001
Why This Requirement Exists

To ensure all material deviations from security policies, standards, and controls are subject to consistent governance and are not hidden in informal workarounds.

Implementation Guidance

Inventory policies, standards, controls, business processes, and environments where deviations may occur; define included exception types and documented exclusions; establish criteria for adding new requirements to scope; review scope after major changes.

Practical Application & Audit Readiness

EXC-001-R002 · Field Guidance

Business Examples

    Common Audit Findings

      Common Mistakes

        Best Practices & Ownership

        EXC-001 · 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: 4.3 – Determining the scope of the information security management system
          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: 12.5.2 – PCI DSS scope is documented and
          PCI
          Standard
          		 v4 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 →
          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; RA-7 – RISK RESPONSE
          NIST
          Control Catalog
          		 vRev. 5 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.
          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 Management Program (EXC-001)
          Summary:
          Establishes exception management program including governance, scope, roles, policy, risk governance, metrics, reporting, review, compliance, and continuous improvement.
          Business Description:
          Establish and maintain an enterprise exception management program to govern the identification, evaluation, approval, monitoring, renewal, and closure of approved deviations from security, privacy, risk, and compliance requirements.
          View