What evidence do auditors commonly ask for on AU.L2-3.3.2 User Accountability?

Evidence of unique user identifiers with no shared accounts; Audit records showing the individual user attributed to actions; Controls tying privileged and service account use back to a person.

What is the most common gap auditors find on AU.L2-3.3.2?

Shared or generic administrative accounts break attribution

CMMC 2.0 · Audit and Accountability

`AU.L2-3.3.2` User Accountability

Ensure actions taken on the system can be traced uniquely to the individual user responsible so users can be held accountable.

Source: CMMC 2.0, AU.L2-3.3.2. 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

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

Evidence of unique user identifiers with no shared accounts · Identity provider / directory
Audit records showing the individual user attributed to actions · Policy repository / GRC workspace

governing documentDocuments that govern the control

Controls tying privileged and service account use back to a person · 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

Shared or generic administrative accounts break attribution
Privileged actions logged under a role rather than a person
Service accounts used interactively

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

AU.L2-3.3.1 System Auditing · AU.L2-3.3.3 Event Review