Criticality High Active

Independent Assessment & External Assurance

Establishes external assurance including assessor independence, assessment planning, execution, certification management, regulatory assessment, reporting, management response, review, and continuous improvement.

Control ID
AUD-003
Domain Code
AUD
Control Nature
Detective
Business Owner
CISO / Chief Privacy Officer
Category
Operational
Compensating Control
No

Control Overview

AUD-003 · Full Control Profile
Business Description

Establish and maintain processes for independent security, privacy, regulatory, certification, and external assurance assessments performed by qualified third parties.

Business Objective

Obtain objective external assurance regarding the effectiveness of organizational controls and compliance posture.

Business Benefits

    Business Risks if Missing

      Stakeholders, Industries & Technologies

      AUD-003 · 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
      COBIT2019 COBIT COBIT is an enterprise governance and management f...
      COBIT
      Governance Framework
      		 v2019 View →
      DORA Digital Operational Resilience Act The EU Digital Operational Resilience Act establis...
      EU
      Regulation
      		 vCurrent View →
      GDPR General Data Protection Regulation (GDPR) The General Data Protection Regulation is a bindin...
      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 →
      IRDAI IRDAI Information & Cyber Security Guidelines IRDAI information and cyber-security requirements...
      India
      Guideline
      		 vLatest View →
      ISO22301 ISO/IEC 22301 ISO 22301 specifies requirements for a Business Co...
      ISO
      Standard
      		 v2019 View →
      ISO27002 ISO/IEC 27002 ISO/IEC 27002 is a guidance standard containing a...
      ISO
      Standard
      		 v2022 View →
      NIS2 NIS2 Directive The NIS2 Directive establishes EU-wide cybersecuri...
      EU
      Directive
      		 vCurrent 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 →
      NPCI-ISR NPCI Information Security Requirements NPCI information-security requirements define cont...
      India
      Standard
      		 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 →
      SOC2 SOC 2 Trust Services Criteria SOC 2 is an independent examination and reporting...
      AICPA
      Audit Framework
      		 vLatest View →
      ISO27001 ISO/IEC 27001 ISO/IEC 27001 specifies auditable requirements for...
      ISO
      Standard
      		 v2022 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-003-R001 External Assessment Framework The organization shall establish an exte... AUD-003 Independent Assessment & Exter... Chief Audit Executive / Compliance View ↗
      AUD-003-R002 Assessor Independence The organization shall ensure external a... AUD-003 Independent Assessment & Exter... Chief Audit Executive / Compliance View ↗
      AUD-003-R003 Assessment Planning The organization shall conduct formal pl... AUD-003 Independent Assessment & Exter... Chief Audit Executive / Compliance View ↗
      AUD-003-R004 External Assessment Execution The organization shall execute external... AUD-003 Independent Assessment & Exter... Chief Audit Executive / Compliance View ↗
      AUD-003-R005 Certification Management The organization shall manage certificat... AUD-003 Independent Assessment & Exter... Chief Audit Executive / Compliance View ↗
      AUD-003-R006 Regulatory Assessment The organization shall conduct regulator... AUD-003 Independent Assessment & Exter... Chief Audit Executive / Compliance View ↗
      AUD-003-R007 Assessment Reporting The organization shall prepare and issue... AUD-003 Independent Assessment & Exter... Chief Audit Executive / Compliance View ↗
      AUD-003-R008 Management Response The organization shall require managemen... AUD-003 Independent Assessment & Exter... Chief Audit Executive / Compliance View ↗
      AUD-003-R009 Assessment Review The organization shall conduct periodic... AUD-003 Independent Assessment & Exter... Chief Audit Executive / Compliance View ↗
      AUD-003-R010 Continuous Improvement The organization shall establish a conti... AUD-003 Independent Assessment & Exter... Chief Audit Executive / Compliance View ↗