What evidence do auditors commonly ask for on AC.L2-3.1.5 Least Privilege?

Privileged account inventory with documented business justification; Entitlement review results showing removal of excess rights; Configuration showing security functions restricted to designated roles.

What is the most common gap auditors find on AC.L2-3.1.5?

Standing administrative rights granted broadly

CMMC 2.0 · Access Control

`AC.L2-3.1.5` Least Privilege

Grant users and processes only the privileges their assigned tasks require, applying this specifically to security functions and to privileged accounts.

Source: CMMC 2.0, AC.L2-3.1.5. 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 CMMC 2.0 in the compliance library.

artefacts

held by a system

at each review

easy

to go live

Identity provider / directory

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

Privileged account inventory with documented business justification · Identity provider / directory
Configuration showing security functions restricted to designated roles · Identity provider / directory

periodic reviewEvidence produced at each review

Entitlement review results showing removal of excess rights · Identity provider / directory

governing documentDocuments that govern the control

none for this control

First move

Automate the pull from your Identity provider / directory. Scheduled export of users, roles and MFA state from the directory; access-review completion pulled from the IdP, not a spreadsheet.

Common gaps auditors find

Standing administrative rights granted broadly
Privilege reviews performed but findings not actioned
Security functions accessible to general administrators

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

AC.L2-3.1.4 Separation of Duties · AC.L2-3.1.6 Non-Privileged Account Use