Active

Management Response

The organization shall require management to provide formal responses to audit findings, including action plans, responsibilities, and timelines for remediation. Management response shall include acceptance or rejection of findings, identification of corrective actions, assignment of responsibilities, and commitment to remediation timelines.

Requirement ID
AUD-002-R006
Parent Control
AUD-002
Domain Code
AUD

Requirement Details & Guidance

AUD-002-R006 · AUD-002
Why This Requirement Exists

This requirement exists to ensure formal response to external findings, including commitments, owners, timelines, and risk treatment 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 response to external findings, including commitments, owners, timelines, and risk treatment; 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-002-R006 · Field Guidance

Business Examples

    Common Audit Findings

      Common Mistakes

        Best Practices & Ownership

        AUD-002 · Recommended Approach

        Recommended Practices

          Typical Owner

          Cross-Mapped Regulatory Frameworks

          Harmonized Control Mappings
          FRAMEWORK CODE FRAMEWORK NAME & DETAILS FAMILY / CATEGORY VERSION ACTION
          ISO27001 ISO/IEC 27001 ISO/IEC 27001 specifies auditable requirements for... Clause: 10.2 – Nonconformity and corrective action
          ISO
          Standard
          		 v2022 View →
          IRDAI IRDAI Information & Cyber Security Guidelines IRDAI information and cyber-security requirements... Clause: §2.16-3.6.2 – Internal IS assessment by IS
          India
          Guideline
          		 vLatest View →
          RBI-CSF RBI Cyber Security Framework / Master Directions RBI cyber-security requirements and directions set... Clause: Circular §13 – Cyber security preparedness indicators; 16) Maintenance, Monitoring, and Analysis of Audit Logs – 16.2 Systematic audit-log management and analysis for detection, understanding and recovery
          India
          Regulation
          		 vLatest View →
          SEBI-CSCRF SEBI Cyber Security & Cyber Resilience Framework SEBI’s Cybersecurity and Cyber Resilience Framewor... Clause: 4.4 Cyber Audit
          India
          Regulation
          		 vLatest View →
          DORA Digital Operational Resilience Act The EU Digital Operational Resilience Act establis... Clause: Article 6(6) – Regular internal audit of ICT risk management framework Article 6(7) – Formal follow-up and timely remediation of critical ICT audit findings
          EU
          Regulation
          		 vCurrent View →
          ISO22301 ISO/IEC 22301 ISO 22301 specifies requirements for a Business Co... Clause: 9.2.1 – General; 9.2.2 – Audit programme(s)
          ISO
          Standard
          		 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-2 – CONTROL ASSESSMENTS
          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. 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:
          Internal Audit Management (AUD-002)
          Summary:
          Establishes internal audit including risk-based planning, scope definition, execution, documentation, reporting, management response, follow-up, quality assurance, review, and continuous improvement.
          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.
          View