Active

Exception Request

The organization shall establish a formal process for submitting exception requests, defining the information required, the submission method, and the review workflow. Exception requests shall include a description of the requirement being excepted, the reason for the exception, proposed compensating controls, and the requested exception period.

Requirement ID
RSK-008-R003
Parent Control
RSK-008
Domain Code
RSK

Requirement Details & Guidance

RSK-008-R003 · RSK-008
Why This Requirement Exists

To ensure every proposed exception is formally captured, assessed, reviewed, and traceable.

Implementation Guidance

Provide a standardized request process requiring scope, affected assets, requirement, reason, risk, proposed duration, compensating controls, and accountable owner; route through workflow.

Practical Application & Audit Readiness

RSK-008-R003 · Field Guidance

Business Examples

    Common Audit Findings

      Common Mistakes

        Best Practices & Ownership

        RSK-008 · Recommended Approach

        Recommended Practices

          Typical Owner

          Cross-Mapped Regulatory Frameworks

          Harmonized Control Mappings
          FRAMEWORK CODE FRAMEWORK NAME & DETAILS FAMILY / CATEGORY VERSION ACTION
          IRDAI IRDAI Information & Cyber Security Guidelines IRDAI information and cyber-security requirements... Clause: §1.9-I – Need for exceptions; §1.9-II – Exception grant and risk assessment methodology; §1.9-III – Executive Approval
          India
          Guideline
          		 vLatest View →
          RBI-CSF RBI Cyber Security Framework / Master Directions RBI cyber-security requirements and directions set... Clause: Circular §5 – Identification/assessment of inherent cyber risks and controls; 2) Preventing execution of unauthorised software – 2.4 Defined exception framework, approval and periodic review
          India
          Regulation
          		 vLatest View →
          SEBI-CSCRF SEBI Cyber Security & Cyber Resilience Framework SEBI’s Cybersecurity and Cyber Resilience Framewor... Clause: 1.5 GV.RM: Risk Management
          India
          Regulation
          		 vLatest View →
          NIS2 NIS2 Directive The NIS2 Directive establishes EU-wide cybersecuri... Clause: Article 21(2)(a) – Policies on risk analysis and information system security
          EU
          Directive
          		 vCurrent View →
          PCI-DSS PCI DSS PCI DSS is an industry security standard maintaine... Clause: 12.3.1 – For each PCI DSS requirement that specifies; 12.3.2 – A targeted risk analysis is performed for each
          PCI
          Standard
          		 v4 View →
          COBIT2019 COBIT COBIT is an enterprise governance and management f... Clause: 4.2 – Align, Plan and Organize (APO) > APO12 – Managed Risk > APO12.06 – Respond to risk.
          COBIT
          Governance Framework
          		 v2019 View →
          ISO22301 ISO/IEC 22301 ISO 22301 specifies requirements for a Business Co... Clause: 6.1.1 – Determining risks and opportunities; 6.1.2 – Addressing risks and opportunities; 8.2.3 – Risk assessment
          ISO
          Standard
          		 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; RA-7 – RISK RESPONSE
          NIST
          Control Catalog
          		 vRev. 5 View →
          GDPR General Data Protection Regulation (GDPR) The General Data Protection Regulation is a bindin... Clause: Article 32(2) – Risk-based security measures; Article 24(1) – Responsibility of the controller
          EU
          Regulation
          		 vCurrent View →
          NPCI-ISR NPCI Information Security Requirements NPCI information-security requirements define cont... Clause: Governance Controls; Policy, Roles and Risk Linkages – Cyber Risk Management programs
          India
          Standard
          		 vLatest 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.
          AICPA
          Audit Framework
          		 vLatest View →

          Parent Domain Context

          Governance Domain Baseline
          Domain Name:
          Risk Management (RSK)
          Purpose:
          To identify, assess, and treat cybersecurity, privacy, and resilience risks.
          Scope:
          Enterprise
          View

          Parent Control Context

          Control Baseline
          Control Name:
          Risk Acceptance & Exception Management (RSK-008)
          Summary:
          Establishes formal governance for risk acceptance and policy exceptions including evaluation, approval, documentation, monitoring, periodic review, renewal, and closure processes.
          Business Description:
          Establish and maintain a formal process for evaluating, approving, documenting, monitoring, reviewing, and closing risk acceptance requests and policy exceptions.
          View