What evidence do auditors commonly ask for on CPS 230 para 50 Annual submission of the material service provider register to APRA?

Copy of the most recent register submission to APRA with lodgement date and confirmation; Annual compliance calendar entry for the submission; Reconciliation of the submitted register to the internal register at the submission date.

What is the most common gap auditors find on CPS 230 para 50?

Submitted register differs from the internal register

APRA CPS 230 · Management of service provider arrangements (paras 46 to 61)

`CPS 230 para 50` Annual submission of the material service provider register to APRA

Clock: annually. The entity must lodge its register of material service providers with APRA once every year. (This was para 51 in the July 2023 issue.)

Source: APRA CPS 230, CPS 230 para 50. 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

Regulator portal / correspondence

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

Copy of the most recent register submission to APRA with lodgement date and confirmation · Regulator portal / correspondence
Reconciliation of the submitted register to the internal register at the submission date · Regulator portal / correspondence

governing documentDocuments that govern the control

Annual compliance calendar entry for the submission · 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

Submitted register differs from the internal register
No owner or calendar trigger for the annual lodgement

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 49 Minimum material service provider classifications unless justified · CPS 230 para 52 Due diligence and risk assessment before entering or materially modifying a material arrangement