AU-01 Audit And Accountability Policy And Procedures

Audit and Accountability

Low Moderate High Privacy

Description

The organization develops, disseminates, and periodically reviews/updates: (i) a formal, documented, audit and accountability policy that addresses purpose, scope, roles, responsibilities, management commitment, coordination among organizational entities, and compliance; and (ii) formal, documented procedures to facilitate the implementation of the audit and accountability policy and associated audit and accountability controls.\n

Supplemental Guidance

The audit and accountability policy and procedures are consistent with applicable laws, Executive Orders, directives, policies, regulations, standards, and guidance. The audit and accountability policy can be included as part of the general information security policy for the organization. Audit and accountability procedures can be developed for the security program in general, and for a particular information system, when required. NIST Special Publication 800-12 provides guidance on security policies and procedures.\n

Changes from Rev 4

Title changed from 'Audit and Accountability Policy and Procedures' Requires the selection (one or more) of organization-level; mission/business process-level; system-level audit and accountability policies Adds text requiring consistency with applicable laws, executive orders, directives, regulations, policies, standards, and guidelines Requires the designation of a specific official to manage the development, documentation, and dissemination of the audit and accountability policy and procedures Discussion amplifies the need for policy and procedures for risk management, and to help provide security and privacy assurance

Enhancements

(0) None.\n

Compliance Mappings

ISO 27001:2022

5.1(a)5.25.2(a)5.2(b)5.2(c)5.2(d)5.2(e)5.2(f)5.2(g)7.57.5.17.5.1(a)7.5.1(b)7.5.27.5.2(a)7.5.2(b)7.5.2(c)7.5.37.5.3(a)7.5.3(b)7.5.3(c)7.5.3(d)7.5.3(e)7.5.3(f)

ISO 27002:2022

5.15.378.158.16

COBIT 2019

APO01.09APO02.02APO13.03DSS01.03DSS05.07DSS06.05EDM01.01EDM01.03EDM05.01MEA01.01

CIS Controls v8

1313.688.2

NIST CSF 2.0

DE.AEDE.CM-01DE.CM-03DE.CM-06DE.CM-09GV.OVGV.OV-01GV.OV-02GV.POGV.PO-01GV.PO-02GV.SC-01GV.SC-03ID.RAPR.PS-04

SOC 2 TSC

CC1.2-POF1CC1.4-POF1CC2.2-POF1CC2.2-POF7CC5.3CC5.3-POF1CC5.3-POF6CC7.2CC7.2-POF1P1.1-POF5

ISO 17799 (legacy)

10.1015.1.1

COBIT 4.1 (legacy)

PC2PC5