Reporting Review (CMP-005-R009) - CMP-005

Requirement Details & Guidance

CMP-005-R009 · CMP-005

Why This Requirement Exists

This requirement exists to assess whether compliance reporting remains effective, efficient, and useful to its intended audiences and to support consistent, auditable compliance management.

Implementation Guidance

Define the required reporting review process, accountable roles, inputs, outputs, approval points, evidence requirements, review frequency, and escalation criteria. Integrate the activity with the organization's compliance records and related risk, policy, control, and assessment processes. A regulated enterprise provides management and board reporting on compliance status, material gaps, remediation, regulatory issues, and emerging concerns.

Practical Application & Audit Readiness

CMP-005-R009 · Field Guidance

Business Examples

Common Audit Findings

Common Mistakes

Best Practices & Ownership

CMP-005 · Recommended Approach

Recommended Practices

Typical Owner

Cross-Mapped Regulatory Frameworks

Harmonized Control Mappings

FRAMEWORK CODE	FRAMEWORK NAME & DETAILS	FAMILY / CATEGORY	VERSION	ACTION
COBIT2019	COBIT COBIT is an enterprise governance and management f... Clause: 4.5 – Monitor, Evaluate and Assess (MEA) > MEA02 – Managed System of Internal Control > MEA02.03 – Perform control self-assessments. 4.2 – Align, Plan and Organize (APO) > APO01 – Managed I&T Management Framework > APO01.04 – Define and implement the organizational structures.	COBIT Governance Framework	v2019	View →
DORA	Digital Operational Resilience Act The EU Digital Operational Resilience Act establis... Clause: Article 6(3) – Minimising ICT risk and providing ICT risk/framework information to competent authorities Article 6(5) – Documentation, annual/periodic review and continuous improvement of ICT risk management framework	EU Regulation	vCurrent	View →
IRDAI	IRDAI Information & Cyber Security Guidelines IRDAI information and cyber-security requirements... Clause: §1.10 – Compliance	India Guideline	vLatest	View →
ISO22301	ISO/IEC 22301 ISO 22301 specifies requirements for a Business Co... Clause: 9.1 – Monitoring, measurement, analysis and evaluation	ISO Standard	v2019	View →
ISO27001	ISO/IEC 27001 ISO/IEC 27001 specifies auditable requirements for... Clause: 7.4 – Communication	ISO Standard	v2022	View →
ISO27002	ISO/IEC 27002 ISO/IEC 27002 is a guidance standard containing a... Clause: 5.36 – Compliance with policies, rules and standards for information security	ISO Standard	v2022	View →
NIS2	NIS2 Directive The NIS2 Directive establishes EU-wide cybersecuri... Clause: Article 21(2)(f) – Policies and procedures to assess the effectiveness of cybersecurity risk-management measures	EU Directive	vCurrent	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	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 →
NPCI-ISR	NPCI Information Security Requirements NPCI information-security requirements define cont... Clause: Governance Controls; Policy, Roles and Risk Linkages – Monitor policy compliance and exceptions	India Standard	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; Circular §13 – Cyber security preparedness indicators; Circular §16 – Immediate assessment of gaps in preparedness; Circular §15 – Supervisory Reporting framework	India Regulation	vLatest	View →
SEBI-CSCRF	SEBI Cyber Security & Cyber Resilience Framework SEBI’s Cybersecurity and Cyber Resilience Framewor... Clause: 1.1 GV.OC: Organizational Context; 1.4 GV.OV: Oversight	India Regulation	vLatest	View →
SOC2	SOC 2 Trust Services Criteria SOC 2 is an independent examination and reporting... Clause: CC2.2 – Information and Communication – COSO Principle 14: The entity internally communicates information, including objectives and responsibilities for internal control, necessary to support the functioning of internal control. CC4.2 – Monitoring of Controls – COSO Principle 17: The entity evaluates and communicates internal control deficiencies in a timely manner to those parties responsible for taking corrective action, including senior management and the board of directors, as appropriate. 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:

Compliance Management (CMP)

Purpose:

To ensure adherence to applicable laws, regulations, and contractual obligations.

Scope:

Enterprise

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Parent Control Context

Control Baseline

Control Name:

Compliance Reporting (CMP-005)

Summary:

Establishes regular reporting processes to communicate compliance status, findings, remediation progress, and regulatory interactions to management, governance bodies, and regulators.

Business Description:

Provide regular compliance status reporting to management and, where required, to regulators.

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