What evidence do auditors commonly ask for on Art.23 Operational or security payment-related incidents?

Payment-incident handling and reporting consistent with the ICT incident process.

What is the most common gap auditors find on Art.23?

Payment-related incidents excluded from the incident process

DORA (Regulation (EU) 2022/2554) · DORA Chapter III: ICT-Related Incident Management

`Art.23` Operational or security payment-related incidents

The incident management and reporting requirements also apply to operational or security payment-related incidents concerning credit institutions, payment institutions, account information service providers and electronic money institutions.

Source: DORA (Regulation (EU) 2022/2554), Art.23. 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 DORA (Regulation (EU) 2022/2554) in the compliance library.

Applies to the financial entities listed in Article 2. Many duties are lighter or absent for microenterprises and for the entities in Article 16(1); each statement says where. Article 19 carries the reporting clocks of Delegated Regulation (EU) 2025/301, Article 5.

artefacts

held by a system

at each review

hard

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

none for this control

periodic reviewEvidence produced at each review

none for this control

governing documentDocuments that govern the control

Payment-incident handling and reporting consistent with the ICT incident process · Document repository

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

Payment-related incidents excluded from the incident process

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

Art.19 Reporting of major ICT-related incidents · Art.24 General requirements for the performance of digital operational resilience testing