What is the most common gap auditors find on GV.RM-02?

Appetite stated qualitatively only

`GV.RM-02` Risk appetite and risk tolerance statements are established, communicated, and maintained

Q: What evidence do auditors commonly ask for on GV.RM-02 Risk appetite and risk tolerance statements are established, communicated, and maintained?

Risk appetite statement signed by the board; Tolerance thresholds expressed quantitatively where feasible; Cascade of appetite into operational limits; Breach handling procedure for appetite excursions; Annual appetite review minutes.

Risk appetite and risk tolerance statements are established, communicated, and maintained

Source: NIST CSF 2.0, GV.RM-02. 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 NIST CSF 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

Annual appetite review minutes · Policy repository / GRC workspace

governing documentDocuments that govern the control

Risk appetite statement signed by the board · Policy repository / GRC workspace
Tolerance thresholds expressed quantitatively where feasible · Document repository
Cascade of appetite into operational limits · Document repository
Breach handling procedure for appetite excursions · 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

Appetite stated qualitatively only
Operational limits not aligned to appetite
Breaches not surfaced to the board
No appetite for emerging threats

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

GV.RM-01 Risk management objectives are established and agreed to by organizational stakeholders · GV.RM-03 Cybersecurity risk management activities and outcomes are included in enterprise risk management processes