What evidence do auditors commonly ask for on CPS 230 para 45 Internal audit periodic review and assurance on the BCP?

Internal audit plan showing periodic BCP review; Internal audit report on BCP credibility and testing adequacy; Board or audit committee minutes receiving the assurance.

What is the most common gap auditors find on CPS 230 para 45?

Audit scope covers testing only and not plan credibility

APRA CPS 230 · Business continuity (paras 33 to 45)

`CPS 230 para 45` Internal audit periodic review and assurance on the BCP

Internal audit must periodically review the BCP and give the Board assurance that it is a credible plan for keeping critical operations within tolerance through severe disruption, and that its test procedures are sound and were performed satisfactorily.

Source: APRA CPS 230, CPS 230 para 45. 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

Internal audit report on BCP credibility and testing adequacy · Policy repository / GRC workspace
Board or audit committee minutes receiving the assurance · Policy repository / GRC workspace

governing documentDocuments that govern the control

Internal audit plan showing periodic BCP review · 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

Audit scope covers testing only and not plan credibility
Review cycle undefined

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 44 Annual BCP update · CPS 230 para 46 Comprehensive service provider management policy