What is the most common gap auditors find on GV.RM-03?

Cyber register siloed from enterprise register

`GV.RM-03` Cybersecurity risk management activities and outcomes are included in enterprise risk management processes

Q: What evidence do auditors commonly ask for on GV.RM-03 Cybersecurity risk management activities and outcomes are included in enterprise risk management processes?

ERM framework with cyber risk integrated; Risk taxonomy shared across enterprise and cyber registers; Cross register reconciliation reports; Joint risk committee meeting records; Combined risk reporting pack for the board.

Cybersecurity risk management activities and outcomes are included in enterprise risk management processes

Source: NIST CSF 2.0, GV.RM-03. 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

Cross register reconciliation reports · Policy repository / GRC workspace
Joint risk committee meeting records · Document repository

governing documentDocuments that govern the control

ERM framework with cyber risk integrated · Document repository
Risk taxonomy shared across enterprise and cyber registers · Policy repository / GRC workspace
Combined risk reporting pack for the board · 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

Cyber register siloed from enterprise register
Different scoring scales prevent comparison
Reconciliation manual and infrequent
Combined reporting summarized to invisibility

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-02 Risk appetite and risk tolerance statements are established, communicated, and maintained · GV.RM-04 Strategic direction that describes appropriate risk response options is established and communicated