This requirement exists to ensure periodic evaluation of whether the audit program remains effective and aligned to risk 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.
Document the required periodic evaluation of whether the audit program remains effective and aligned to risk; 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.
| FRAMEWORK CODE | FRAMEWORK NAME & DETAILS | FAMILY / CATEGORY | VERSION | ACTION |
|---|---|---|---|---|
| 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 – 16.1 Stakeholder input on log-collection scope, frequency and storage |
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 5(2)(f) – Approval and periodic review of ICT internal audit plans and audits |
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. 4.5 – Monitor, Evaluate and Assess (MEA) > MEA02 – Managed System of Internal Control > MEA02.03 – Perform control self-assessments. |
COBIT
Governance Framework
|
v2019 | 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 GV.OV – Oversight | GV.OV-02 – The cybersecurity risk management strategy is reviewed and adjusted to ensure coverage of organizational requirements and risks |
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-7 – CONTINUOUS MONITORING |
NIST
Control Catalog
|
vRev. 5 | View → |
| SOC2 | SOC 2 Trust Services Criteria SOC 2 is an independent examination and reporting... Clause: 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 → |