Internal Audit Management (AUD-002) - Universal Control Library

Criticality High Active

Control ID

AUD-002

Domain Code

AUD

Control Nature

Detective

Business Owner

Chief Audit Executive

Control Overview

AUD-002 · Full Control Profile

Business Description

Establish and maintain a risk-based internal audit program for planning, executing, reporting, and following up on audits covering governance, risk, cybersecurity, privacy, and regulatory compliance.

Business Objective

Provide independent and objective assurance regarding the effectiveness of organizational governance, risk management, and internal controls.

Business Benefits

Business Risks if Missing

Stakeholders, Industries & Technologies

AUD-002 · 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 →
NPCI-ISR	NPCI Information Security Requirements NPCI information-security requirements define cont...	India Standard	vLatest	View →
NIS2	NIS2 Directive The NIS2 Directive establishes EU-wide cybersecuri...	EU Directive	vCurrent	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-002-R001	Risk-Based Audit Planning The organization shall conduct risk-base...	AUD-002 Internal Audit Management	Chief Audit Executive / Internal Audit	View ↗
AUD-002-R002	Audit Scope Definition The organization shall define the scope...	AUD-002 Internal Audit Management	Chief Audit Executive / Internal Audit	View ↗
AUD-002-R003	Audit Execution The organization shall execute internal...	AUD-002 Internal Audit Management	Chief Audit Executive / Internal Audit	View ↗
AUD-002-R004	Audit Documentation The organization shall maintain comprehe...	AUD-002 Internal Audit Management	Chief Audit Executive / Internal Audit	View ↗
AUD-002-R005	Audit Reporting The organization shall prepare and issue...	AUD-002 Internal Audit Management	Chief Audit Executive / Internal Audit	View ↗
AUD-002-R006	Management Response The organization shall require managemen...	AUD-002 Internal Audit Management	Chief Audit Executive / Internal Audit	View ↗
AUD-002-R007	Follow-Up Reviews The organization shall conduct follow-up...	AUD-002 Internal Audit Management	Chief Audit Executive / Internal Audit	View ↗
AUD-002-R008	Audit Quality Assurance The organization shall establish quality...	AUD-002 Internal Audit Management	Chief Audit Executive / Internal Audit	View ↗
AUD-002-R009	Internal Audit Review The organization shall conduct periodic...	AUD-002 Internal Audit Management	Chief Audit Executive / Internal Audit	View ↗
AUD-002-R010	Continuous Improvement The organization shall establish a conti...	AUD-002 Internal Audit Management	Chief Audit Executive / Internal Audit	View ↗