What evidence do auditors commonly ask for on IAM-05 Least Privilege?

Role definitions stating the minimum permissions per role; Cloud IAM policy reviews or permission analysis reports showing unused permissions removed; Sample of user and service account permissions compared with role need; Records of least privilege review and remediation.

What is the most common gap auditors find on IAM-05?

Broad administrator or wildcard permissions granted for convenience

CSA CCM v4.1 · IAM - Identity & Access Management

`IAM-05` Least Privilege

Apply least privilege when setting up access to information systems.

Source: CSA CCM v4.1, IAM-05. 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 CSA CCM v4.1 in the compliance library.

Version 4.1 adds 11 controls (among them API security, log sanitisation and a service bill of materials) and renumbers several domains. CSA accepts v4.0.x during its transition; if your STAR assessment is still on v4.0.1, check the numbering against it.

artefacts

held by a system

at each review

hard

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

none for this control

periodic reviewEvidence produced at each review

Cloud IAM policy reviews or permission analysis reports showing unused permissions removed · Identity provider / directory
Sample of user and service account permissions compared with role need · Identity provider / directory
Records of least privilege review and remediation · Document repository

governing documentDocuments that govern the control

Role definitions stating the minimum permissions per role · 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

Broad administrator or wildcard permissions granted for convenience
Service accounts with far more rights than their function needs
No periodic right-sizing of cloud permissions

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

IAM-04 Separation of Duties · IAM-06 Access Provisioning