Privileged Account Identification (IAM-003-R002) - IAM-003

Requirement Details & Guidance

IAM-003-R002 · IAM-003

Why This Requirement Exists

This requirement exists to identify and document all accounts and capabilities with elevated privileges and to ensure identity and access decisions are controlled, traceable, and aligned with business and security needs.

Implementation Guidance

Define and document the process for identify and document all accounts and capabilities with elevated privileges. Establish accountable owners, required inputs and outputs, approval or validation points, risk-based criteria, review frequency, exception handling, monitoring, and evidence requirements. Integrate the process with authoritative identity sources and relevant HR, application, infrastructure, security, and compliance workflows. Retain records sufficient to demonstrate operation.

Practical Application & Audit Readiness

IAM-003-R002 · Field Guidance

Business Examples

Common Audit Findings

Common Mistakes

Best Practices & Ownership

IAM-003 · Recommended Approach

Recommended Practices

Typical Owner

Cross-Mapped Regulatory Frameworks

Harmonized Control Mappings

FRAMEWORK CODE	FRAMEWORK NAME & DETAILS	FAMILY / CATEGORY	VERSION	ACTION
CIS-V8	CIS Controls CIS Controls are a prioritized set of cybersecurit... Clause: Control 05 – Account Management: 5.4 – Restrict Administrator Privileges to Dedicated Administrator Accounts	CIS Best Practice	vv8	View →
COBIT2019	COBIT COBIT is an enterprise governance and management f... Clause: 4.4 – Deliver, Service and Support (DSS) > DSS05 – Managed Security Services > DSS05.04 – Manage user identity and logical access.	COBIT Governance Framework	v2019	View →
DORA	Digital Operational Resilience Act The EU Digital Operational Resilience Act establis... Clause: Article 9(4)(c) – Logical/physical access limitation and access-rights administration	EU Regulation	vCurrent	View →
GDPR	General Data Protection Regulation (GDPR) The General Data Protection Regulation is a bindin... Clause: Article 32(1)(b) – Confidentiality, integrity, availability and access resilience; Article 29 – Processing under the authority of the controller or processor	EU Regulation	vCurrent	View →
HIPAA	Health Insurance Portability and Accountability Act HIPAA is a U.S. federal law supported by implement... Clause: § 164.308(a)(10) Standard: Information access management; § 164.312(a) Standard: Access control	US Law	vCurrent	View →
IRDAI	IRDAI Information & Cyber Security Guidelines IRDAI information and cyber-security requirements... Clause: §2.3-3.5 – Privileged User Accounts; §2.3-3.4 – User Authorization	India Guideline	vLatest	View →
ISO27002	ISO/IEC 27002 ISO/IEC 27002 is a guidance standard containing a... Clause: 8.2 – Privileged access rights	ISO Standard	v2022	View →
NIS2	NIS2 Directive The NIS2 Directive establishes EU-wide cybersecuri... Clause: Article 21(2)(i) – Human resources security, access control policies and asset management	EU Directive	vCurrent	View →
NIST-CSF	NIST Cybersecurity Framework (CSF) The NIST Cybersecurity Framework provides high-lev... Clause: PR.AA – Identity Management, Authentication, and Access Control \| PR.AA-01 – Identities and credentials for authorized users, services, and hardware are managed by the organization PR.AA – Identity Management, Authentication, and Access Control \| PR.AA-05 – Access permissions, entitlements, and authorizations are defined in a policy, managed, enforced, and reviewed, and incorporate the principles of least privilege and separation of duties	NIST Framework	v2	View →
NIST80053	NIST SP 800-53 NIST SP 800-53 Rev. 5 presents control families, i... Clause: 3.1 – ACCESS CONTROL; AC-6 – LEAST PRIVILEGE, AC-2 – ACCOUNT MANAGEMENT	NIST Control Catalog	vRev. 5	View →
NPCI-ISR	NPCI Information Security Requirements NPCI information-security requirements define cont... Clause: Security Measures / Controls; Identity and Access Management – Privileged Identity Management; Identity and Access Management – Access Mechanism	India Standard	vLatest	View →
PCI-DSS	PCI DSS PCI DSS is an industry security standard maintaine... Clause: 7.2.1 – An access control model is defined and; 7.2.2 – Access is assigned to users, including; 7.2.3 – Required privileges are approved by; 7.2.4 – All user accounts and related access	PCI Standard	v4	View →
RBI-CSF	RBI Cyber Security Framework / Master Directions RBI cyber-security requirements and directions set... Clause: 8) User Access Control / Management – 8.5 Management, logging and monitoring of privileged/admin access	India Regulation	vLatest	View →
SEBI-CSCRF	SEBI Cyber Security & Cyber Resilience Framework SEBI’s Cybersecurity and Cyber Resilience Framewor... Clause: 3.1 PR.AA: Identity Management, Authentication, and Access Control	India Regulation	vLatest	View →
SOC2	SOC 2 Trust Services Criteria SOC 2 is an independent examination and reporting... Clause: CC6.3 – Logical and Physical Access Controls – The entity authorizes, modifies, or removes access to data, software, functions, and other protected information assets based on roles, responsibilities, or the system design and changes, giving consideration to the concepts of least privilege and segregation of duties, to meet the entity’s objectives.	AICPA Audit Framework	vLatest	View →

Parent Domain Context

Governance Domain Baseline

Domain Name:

Identity & Access Management (IAM)

Purpose:

To ensure that only authorized users have appropriate access to systems and data.

Scope:

Enterprise

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Parent Control Context

Control Baseline

Control Name:

Privileged Access Management (IAM-003)

Summary:

Establishes comprehensive privileged access management including privileged account discovery, access control, session monitoring, credential vaulting, just-in-time access, and privileged activity logging.

Business Description:

Securely manage, control, and monitor access to administrative and other privileged accounts.

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