9.2.2 Audit programme(s)
Plan, establish, implement and maintain an audit programme covering frequency, methods, responsibilities, planning requirements and reporting, weighted by the importance of the processes concerned and the results of prev
5
artefacts
0
held by a system
3
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
system holds itEvidence a system already holds
none for this control
periodic reviewEvidence produced at each review
- Auditor selection records evidencing objectivity and impartiality · Policy repository / GRC workspace
- Management reporting records · Policy repository / GRC workspace
- Corrective action records with timeliness evidence and verification of the actions taken · Policy repository / GRC workspace
governing documentDocuments that govern the control
- Documented audit programme with frequency, method and responsibility, risk weighted · Policy repository / GRC workspace
- Per audit criteria and scope statements · Policy repository / GRC workspace
First move
This control is evidenced by people and documents, not systems. Put the document under version control with an owner and review date, and log each review as a record with reviewer and date. Do not try to automate it.
Common gaps auditors find
- Programme frequency uniform across all processes, ignoring importance and prior audit results
- Auditors selected for availability, auditing their own work
- Corrective actions raised without a due date, so undue delay cannot be detected
- Follow up confirms an action was recorded rather than verifying it worked
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