What evidence do auditors commonly ask for on AM-1 Track asset inventory and their risks?

Continuously refreshed resource inventory; Tagging standard and tag compliance reporting; Security team access to the inventory; Reconciliation between the inventory and billing or discovery data.

What is the most common gap auditors find on AM-1?

inventory exported to a spreadsheet quarterly

Azure Security Benchmark v3 (renamed Microsoft cloud security benchmark) · Asset Management

`AM-1` Track asset inventory and their risks

Track the asset inventory by discovering and querying all cloud resources, organising them by tagging and grouping, and giving the security organisation access to a continuously updated view.

Source: Azure Security Benchmark v3 (renamed Microsoft cloud security benchmark), AM-1. 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 Azure Security Benchmark v3 (renamed Microsoft cloud security benchmark) in the compliance library.

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

none for this control

governing documentDocuments that govern the control

Continuously refreshed resource inventory · Policy repository / GRC workspace
Tagging standard and tag compliance reporting · Policy repository / GRC workspace
Security team access to the inventory · Policy repository / GRC workspace
Reconciliation between the inventory and billing or discovery data · 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

inventory exported to a spreadsheet quarterly
untagged resources excluded from reporting
security team dependent on platform teams for asset data

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

AM-2 Use only approved services