Active

Exception Renewal

The organization shall renew exceptions before expiration, ensuring exceptions remain valid and conditions are reassessed. Renewal shall include review of exception status, reassessment of risk, re-evaluation of compensating controls, assessment of remediation progress, and formal renewal of exceptions.

Requirement ID
EXC-002-R007
Parent Control
EXC-002
Domain Code
EXC

Requirement Details & Guidance

EXC-002-R007 · EXC-002
Why This Requirement Exists

To prevent expired exceptions from silently continuing and to ensure any extension is supported by current risk, business need, and appropriate authorization.

Implementation Guidance

Initiate renewal notifications before expiration; require updated justification, risk assessment, compensating-control evidence, and remediation status; obtain the same or higher approval authority where required; record the new expiry date.

Practical Application & Audit Readiness

EXC-002-R007 · Field Guidance

Business Examples

    Common Audit Findings

      Common Mistakes

        Best Practices & Ownership

        EXC-002 · 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: 2) Preventing execution of unauthorised software – 2.4 Defined exception framework, approval and periodic review; Circular §5 – Identification/assessment of inherent cyber risks and controls
          India
          Regulation
          		 vLatest View →
          PCI-DSS PCI DSS PCI DSS is an industry security standard maintaine... Clause: 12.3.1 – For each PCI DSS requirement that specifies
          PCI
          Standard
          		 v4 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 > MEA02.04 – Identify and report control deficiencies.
          COBIT
          Governance Framework
          		 v2019 View →
          NIST-CSF NIST Cybersecurity Framework (CSF) The NIST Cybersecurity Framework provides high-lev... Clause: ID.RA – Risk Assessment | ID.RA-07 – Changes and exceptions are managed, assessed for risk impact, recorded, and tracked
          NIST
          Framework
          		 v2 View →
          NIST80053 NIST SP 800-53 NIST SP 800-53 Rev. 5 presents control families, i... Clause: 3.16 – RISK ASSESSMENT, 3.4 – ASSESSMENT, AUTHORIZATION, AND MONITORING; RA-7 – RISK RESPONSE, CA-6 – AUTHORIZATION
          NIST
          Control Catalog
          		 vRev. 5 View →
          SOC2 SOC 2 Trust Services Criteria SOC 2 is an independent examination and reporting... Clause: CC3.2 – Risk Assessment – COSO Principle 7: The entity identifies risks to the achievement of its objectives across the entity and analyzes risks as a basis for determining how the risks should be managed. CC5.3 – Control Activities – COSO Principle 12: The entity deploys control activities through policies that establish what is expected and in procedures that put policies into action.
          AICPA
          Audit Framework
          		 vLatest View →

          Parent Domain Context

          Governance Domain Baseline
          Domain Name:
          Exception Management (EXC)
          Purpose:
          To manage deviations from established policies and standards through a formal risk-based process.
          Scope:
          Enterprise
          View

          Parent Control Context

          Control Baseline
          Control Name:
          Exception Lifecycle Management (EXC-002)
          Summary:
          Establishes exception lifecycle including request, risk assessment, approval, documentation, monitoring, periodic review, renewal, expiration, closure, and continuous improvement for security and compliance exceptions.
          Business Description:
          Establish and maintain processes to request, assess, approve, document, monitor, periodically review, renew, expire, and close security and compliance exceptions throughout their lifecycle.
          View