What evidence do auditors commonly ask for on IDM-04 Withdraw or adjust access rights as the task area changes?

Human resources feed or transfer notification that triggers the entitlement change; Timestamp comparison of role change effective dates against privileged revocation times; Sample of internal transfers evidencing removal of residual rights inside the fourteen day limit; Change records for system components whose function in automated authorisation was reassigned.

What is the most common gap auditors find on IDM-04?

Transferred staff accumulate rights because new entitlements are added and old ones never removed

BSI C5 (121-criteria catalogue) · C5: Identity and Access Management

`IDM-04` Withdraw or adjust access rights as the task area changes

When a person's duties or a system component's tasks change, adjust or revoke privileged access within 48 hours and every remaining access right within 14 days, repeating the granting procedure before any right is restored.

Source: BSI C5 (121-criteria catalogue), IDM-04. 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 BSI C5 (121-criteria catalogue) in the compliance library.

The edition of the catalogue is not stamped here; check the edition your attestation is issued against.

artefacts

held by a system

at each review

moderate

to go live

Document 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

Change records for system components whose function in automated authorisation was reassigned · Document repository

periodic reviewEvidence produced at each review

Sample of internal transfers evidencing removal of residual rights inside the fourteen day limit · Document repository

governing documentDocuments that govern the control

Human resources feed or transfer notification that triggers the entitlement change · Policy repository / GRC workspace
Timestamp comparison of role change effective dates against privileged revocation times · Policy repository / GRC workspace

First move

Start with the 1 of 4 artefacts that already live in a system (Document repository); keep the periodic reviews but log each one as a dated record with a named reviewer.

Common gaps auditors find

Transferred staff accumulate rights because new entitlements are added and old ones never removed
Elapsed time measured from ticket creation rather than from the date the role change took effect
Contractor assignment changes never reach the access team because no notification path exists

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

IDM-03 Locking and withdrawal of user accounts in the event of inactivity or multiple failed logins · IDM-05 Regular review of access rights