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

Budget tracked but capability outcomes unclear

`GV.RR-03` Adequate resources are allocated commensurate with the cybersecurity risk strategy, roles, responsibilities…

Q: What evidence do auditors commonly ask for on GV.RR-03 Adequate resources are allocated commensurate with the cybersecurity risk strategy, roles, responsibilities…?

Cyber budget with multi year planning; Headcount plan tied to capability roadmap; Tool spend reconciliation against outcomes; Investment business cases approved by finance; Resource constraint risks recorded in the register.

Adequate resources are allocated commensurate with the cybersecurity risk strategy, roles, responsibilities, and policies

Source: NIST CSF 2.0, GV.RR-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

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

Tool spend reconciliation against outcomes · Document repository

governing documentDocuments that govern the control

Cyber budget with multi year planning · Document repository
Headcount plan tied to capability roadmap · Policy repository / GRC workspace
Investment business cases approved by finance · Document repository
Resource constraint risks recorded in the register · 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

Budget tracked but capability outcomes unclear
Headcount frozen while scope expands
Tool spend not retired when consolidating
Constraint risks not visible to leadership

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.RR-02 Roles, responsibilities, and authorities related to cybersecurity risk management are established… · GV.RR-04 Cybersecurity is included in human resources practices