Active

Closure Approval

The organization shall approve the closure of audit findings, ensuring findings are formally closed only after verification of effective remediation. Closure approval shall include review of verification results, confirmation of remediation effectiveness, and formal approval of closure.

Requirement ID
AUD-007-R006
Parent Control
AUD-007
Domain Code
AUD

Requirement Details & Guidance

AUD-007-R006 · AUD-007
Why This Requirement Exists

This requirement exists to ensure formal approval and evidence-based closure of findings after remediation is verified 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 formal approval and evidence-based closure of findings after remediation is verified; 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-R006 · 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: 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-6 – AUTHORIZATION
          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
          View

          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.
          View