EvidenceSheet
APRA CPS 234 · Information asset identification and classification (para 20)

CPS 234 para 20 Classify information assets by criticality and sensitivity

The entity classifies its information assets, including those that related or third parties manage, by criticality and sensitivity. The rating has to reflect how far a security incident involving the asset could harm, financially or otherwise, the entity itself or the interests of its depositors, policyholders, beneficiaries or other customers.

Source: APRA CPS 234, CPS 234 para 20. 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 234 in the compliance library.

Applies to APRA-regulated entities.

5
artefacts
0
held by a system
2
at each review
hard
to go live
Vendor register / contract repository
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

  • Records of classification decisions with business owner sign-off · Data governance / DLP tooling
  • Periodic review records of the register and classifications · Policy repository / GRC workspace

governing documentDocuments that govern the control

  • Information asset register including assets held by related and third parties · Vendor register / contract repository
  • Classification scheme defining criticality and sensitivity ratings with impact criteria · Policy repository / GRC workspace
  • Data flow or system inventory linking third-party services to the assets they hold · Vendor register / contract repository

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

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.

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CPS 234 para 19 Policy direction to everyone with a security obligation · CPS 234 para 21 Implement controls proportionate to risk and lifecycle