Audit & Assurance Program (AUD-001) - Universal Control Library

Criticality Critical Active

Control ID

AUD-001

Domain Code

AUD

Control Nature

Detective

Business Owner

Chief Audit Executive / CISO

Control Overview

AUD-001 · Full Control Profile

Business Description

Establish and maintain an enterprise audit and assurance program to govern internal audits, external assessments, control assurance, evidence management, audit planning, reporting, and continuous improvement.

Business Objective

Provide independent assurance that governance, risk management, compliance, and security controls are operating effectively and supporting organizational objectives.

Business Benefits

Business Risks if Missing

Stakeholders, Industries & Technologies

AUD-001 · Operating Context

Primary Stakeholders

Applicable Industries

Applicable Technologies

Mapped Regulatory & Industry Frameworks

Harmonized Framework Mappings

The following compliance and regulatory frameworks map directly to this control's governance scope.

FRAMEWORK CODE	FRAMEWORK NAME & DESCRIPTION	FAMILY / CATEGORY	VERSION	ACTION
ISO27001	ISO/IEC 27001 ISO/IEC 27001 specifies auditable requirements for...	ISO Standard	v2022	View →
IRDAI	IRDAI Information & Cyber Security Guidelines IRDAI information and cyber-security requirements...	India Guideline	vLatest	View →
RBI-CSF	RBI Cyber Security Framework / Master Directions RBI cyber-security requirements and directions set...	India Regulation	vLatest	View →
SEBI-CSCRF	SEBI Cyber Security & Cyber Resilience Framework SEBI’s Cybersecurity and Cyber Resilience Framewor...	India Regulation	vLatest	View →
DORA	Digital Operational Resilience Act The EU Digital Operational Resilience Act establis...	EU Regulation	vCurrent	View →
HIPAA	Health Insurance Portability and Accountability Act HIPAA is a U.S. federal law supported by implement...	US Law	vCurrent	View →
COBIT2019	COBIT COBIT is an enterprise governance and management f...	COBIT Governance Framework	v2019	View →
ISO22301	ISO/IEC 22301 ISO 22301 specifies requirements for a Business Co...	ISO Standard	v2019	View →
NIST-CSF	NIST Cybersecurity Framework (CSF) The NIST Cybersecurity Framework provides high-lev...	NIST Framework	v2	View →
NIST80053	NIST SP 800-53 NIST SP 800-53 Rev. 5 presents control families, i...	NIST Control Catalog	vRev. 5	View →
GDPR	General Data Protection Regulation (GDPR) The General Data Protection Regulation is a bindin...	EU Regulation	vCurrent	View →
SOC2	SOC 2 Trust Services Criteria SOC 2 is an independent examination and reporting...	AICPA Audit Framework	vLatest	View →
ISO27002	ISO/IEC 27002 ISO/IEC 27002 is a guidance standard containing a...	ISO Standard	v2022	View →
CIS-V8	CIS Controls CIS Controls are a prioritized set of cybersecurit...	CIS Best Practice	vv8	View →
NPCI-ISR	NPCI Information Security Requirements NPCI information-security requirements define cont...	India Standard	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

Compliance Requirements & Audit Crosswalk

10 Specific Audit Clauses

The following requirements dictate specific audit evidence criteria and testing steps mapped directly under this control.

REQUIREMENT ID	REQUIREMENT TITLE & DETAILS	MAPPED CONTROL	TYPICAL OWNER	ACTION
AUD-001-R001	Audit Governance Framework The organization shall establish an audi...	AUD-001 Audit & Assurance Program	Chief Audit Executive / Internal Audit	View ↗
AUD-001-R002	Audit Planning The organization shall conduct formal pl...	AUD-001 Audit & Assurance Program	Chief Audit Executive / Internal Audit	View ↗
AUD-001-R003	Audit Universe The organization shall define an audit u...	AUD-001 Audit & Assurance Program	Chief Audit Executive / Internal Audit	View ↗
AUD-001-R004	Audit Methodology The organization shall establish a forma...	AUD-001 Audit & Assurance Program	Chief Audit Executive / Internal Audit	View ↗
AUD-001-R005	Audit Evidence Management The organization shall manage audit evid...	AUD-001 Audit & Assurance Program	Chief Audit Executive / Internal Audit	View ↗
AUD-001-R006	Audit Scheduling The organization shall establish an audi...	AUD-001 Audit & Assurance Program	Chief Audit Executive / Internal Audit	View ↗
AUD-001-R007	Audit Reporting The organization shall report on audit a...	AUD-001 Audit & Assurance Program	Chief Audit Executive / Internal Audit	View ↗
AUD-001-R008	Audit Metrics The organization shall define and track...	AUD-001 Audit & Assurance Program	Chief Audit Executive / Internal Audit	View ↗
AUD-001-R009	Program Review The organization shall conduct periodic...	AUD-001 Audit & Assurance Program	Chief Audit Executive / Internal Audit	View ↗
AUD-001-R010	Continuous Improvement The organization shall establish a conti...	AUD-001 Audit & Assurance Program	Chief Audit Executive / Internal Audit	View ↗