Active

Attestation Management

The organization shall manage attestation processes, including preparation of attestation reports, coordination with attestation providers, and maintenance of attestation status. Attestation management shall include identification of attestation requirements, execution of attestation activities, and documentation of attestation results.

Requirement ID
AUD-006-R003
Parent Control
AUD-006
Domain Code
AUD

Requirement Details & Guidance

AUD-006-R003 · AUD-006
Why This Requirement Exists

This requirement exists to ensure management of formal management or independent attestations regarding control or compliance status 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 management of formal management or independent attestations regarding control or compliance status; 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-006-R003 · Field Guidance

Business Examples

    Common Audit Findings

      Common Mistakes

        Best Practices & Ownership

        AUD-006 · 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 §13 – Cyber security preparedness indicators
          India
          Regulation
          		 vLatest View →
          DORA Digital Operational Resilience Act The EU Digital Operational Resilience Act establis... Clause: Article 5(2)(f) – Approval and periodic review of ICT internal audit plans and audits Article 6(6) – Regular internal audit of ICT risk management framework
          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: GV.OV – Oversight | GV.OV-03 – Organizational cybersecurity risk management performance is evaluated and reviewed for adjustments needed ID.IM – Improvement | ID.IM-01 – Improvements are identified from evaluations PR.PS – Platform Security | PR.PS-04 – Log records are generated and made available for continuous monitoring
          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; CA-4 – SECURITY CERTIFICATION
          NIST
          Control Catalog
          		 vRev. 5 View →
          SOC2 SOC 2 Trust Services Criteria SOC 2 is an independent examination and reporting... Clause: CC4.1 – Monitoring of Controls – COSO Principle 16: The entity selects, develops, and performs ongoing and/or separate evaluations to ascertain whether the components of internal control are present and functioning.
          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
          View

          Parent Control Context

          Control Baseline
          Control Name:
          Attestation & Certification Management (AUD-006)
          Summary:
          Establishes attestation and certification including certification governance, planning, attestation management, certification maintenance, renewal management, regulatory examinations, reporting, review, evidence collection, and continuous improvement.
          Business Description:
          Establish and maintain processes to manage organizational certifications, attestations, regulatory examinations, external audits, and assurance obligations throughout their lifecycle.
          View