What evidence do auditors commonly ask for on CPS 234 para 33 Skilled personnel for control assurance?

Skills and qualifications of internal auditors on security audits (for example CISA, CISSP); Co-source or guest auditor arrangements with specialist providers; Internal audit training records on technology and cyber; Competency assessment in the internal audit methodology for technical audits; Audit engagement staffing records.

What is the most common gap auditors find on CPS 234 para 33?

General auditors assigned to complex security audits without specialist support

APRA CPS 234 · Internal audit (paras 32 to 34)

`CPS 234 para 33` Skilled personnel for control assurance

The entity makes sure the people providing information security control assurance have suitable skills to do so.

Source: APRA CPS 234, CPS 234 para 33. 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.

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 training records on technology and cyber · HR system / LMS
Competency assessment in the internal audit methodology for technical audits · HR system / LMS
Audit engagement staffing records · Policy repository / GRC workspace

governing documentDocuments that govern the control

Skills and qualifications of internal auditors on security audits (for example CISA, CISSP) · Policy repository / GRC workspace
Co-source or guest auditor arrangements with specialist providers · 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

General auditors assigned to complex security audits without specialist support
No assessment of auditor competence before a technical engagement
Co-sourced specialists engaged without checking their credentials

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 234 para 32 Internal audit review of control design and operation · CPS 234 para 34 Internal audit assessment of third-party assurance