What evidence do auditors commonly ask for on CPS 230 para 24 Sound information and IT capability; monitor asset age and health; meet CPS 234?

Information asset inventory recording asset age, support status and health indicators; Technology capability or capacity plan linked to the business plan and critical operations; End-of-life and technical debt register with remediation dates; CPS 234 compliance assessment or attestation.

What is the most common gap auditors find on CPS 230 para 24?

Asset inventory lacks end-of-support dates

APRA CPS 230 · Operational risk management, controls and incidents (paras 23 to 32)

`CPS 230 para 24` Sound information and IT capability; monitor asset age and health; meet CPS 234

The entity must keep information and IT capability that is fit for its present and expected business needs and that underpins risk management and the critical operations. For technology risk it must track how old and how healthy its information assets are, and it must satisfy the information security requirements of CPS 234.

Source: APRA CPS 230, CPS 230 para 24. The statement above is our statement of the clause, read from the published text and cited so you can check it against the official text, not the instrument verbatim. Open APRA CPS 230 in the compliance library.

Applies to APRA-regulated entities.

artefacts

held by a system

at each review

hard

to go live

Policy repository / GRC workspace

where the evidence lives

teal = a system already holds it · olive = produced at each review. To go live: easy when half or more of the artefacts are already held by a system, moderate from a quarter to a half, hard below a quarter.

These are the artefacts auditors commonly ask for on this requirement, our guidance rather than text from the standard. Your assessor decides what is sufficient in your context, and asks for samples across the period when a report covers one.

system holds itEvidence a system already holds

none for this control

periodic reviewEvidence produced at each review

CPS 234 compliance assessment or attestation · Vendor register / contract repository

governing documentDocuments that govern the control

Information asset inventory recording asset age, support status and health indicators · Policy repository / GRC workspace
Technology capability or capacity plan linked to the business plan and critical operations · Policy repository / GRC workspace
End-of-life and technical debt register with remediation dates · Policy repository / GRC workspace

First move

No system holds this evidence for you: it is people and documents. Reminders and routing to the owner still save time. Put the document under version control with an owner and review date, and log each review as a record with reviewer and date.

Common gaps auditors find

Asset inventory lacks end-of-support dates
Technology roadmap not tied to the critical operations it supports

Do this for your whole sheet

Paste the rows you run your controls from and get this mapping for every control at once, with the periodic-review ones flagged and a first move per row. No account for the first run.

Build my evidence sheet

CPS 230 para 23 Manage the full range of operational risks end to end · CPS 230 para 25 Assess the operational risk impact of business and strategic decisions