Remediation Tracking (AUD-007-R004) - AUD-007

Requirement Details & Guidance

AUD-007-R004 · AUD-007

Why This Requirement Exists

This requirement exists to ensure tracking corrective actions, milestones, evidence, due dates, and overdue items 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 tracking corrective actions, milestones, evidence, due dates, and overdue items; 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-007-R004 · Field Guidance

Business Examples

Common Audit Findings

Common Mistakes

Best Practices & Ownership

AUD-007 · Recommended Approach

Recommended Practices

Typical Owner

Cross-Mapped Regulatory Frameworks

Harmonized Control Mappings

FRAMEWORK CODE	FRAMEWORK NAME & DETAILS	FAMILY / CATEGORY	VERSION	ACTION
RBI-CSF	RBI Cyber Security Framework / Master Directions RBI cyber-security requirements and directions set... Clause: Circular §16 – Immediate assessment of gaps in preparedness; 18) Vulnerability assessment and Penetration Test and Red Team Exercises – 18.4 Management monitoring of VA/PT findings and follow-up actions	India Regulation	vLatest	View →
DORA	Digital Operational Resilience Act The EU Digital Operational Resilience Act establis... Clause: Article 6(7) – Formal follow-up and timely remediation of critical ICT audit findings	EU Regulation	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 > MEA02.02 – Review effectiveness of business process controls.	COBIT Governance Framework	v2019	View →
NIST-CSF	NIST Cybersecurity Framework (CSF) The NIST Cybersecurity Framework provides high-lev... Clause: ID.IM – Improvement \| ID.IM-01 – Improvements are identified from evaluations	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, 3.13 – PROGRAM MANAGEMENT; CA-5 – PLAN OF ACTION AND MILESTONES, PM-4 – PLAN OF ACTION AND MILESTONES PROCESS	NIST Control Catalog	vRev. 5	View →
NPCI-ISR	NPCI Information Security Requirements NPCI information-security requirements define cont... Clause: Operational Review; Review – Timely Closure of Audit Findings	India Standard	vLatest	View →
SOC2	SOC 2 Trust Services Criteria SOC 2 is an independent examination and reporting... Clause: 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

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Parent Control Context

Control Baseline

Control Name:

Audit Findings & Remediation Management (AUD-007)

Summary:

Establishes audit findings management including findings registration, risk prioritization, corrective action assignment, remediation tracking, verification testing, closure approval, escalation management, reporting, trend analysis, and continuous improvement.

Business Description:

Establish and maintain processes to record, prioritize, assign, track, verify, and close audit findings, assessment observations, control deficiencies, and corrective actions.

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