Policy templates/Risk & Assurance/Version 1.0

Audit and Assurance Policy Template

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Summary

Establishes an audit and assurance program for evaluating control effectiveness, compliance, and accountability. Covers audit governance, planning, independence, evidence handling, reporting, remediation tracking, confidentiality, attestations, and readiness for security assessments.

Purpose

This policy establishes the framework for audit and assurance activities within the organization. It outlines responsibilities for conducting audits, verifying control effectiveness, and ensuring accountability across teams. The goal is to promote continual improvement, risk-informed decision-making, and preparedness for external attestation.

Scope

This policy applies to all audit and assurance activities, internal and, where applicable, external or third-party engagements, within the organization. It includes responsibilities of auditors and auditees, covers both operational and security-related audits, and applies to all employees, teams, and systems subject to audit or review. This includes process/policy compliance audits, technical security assessments (e.g., vulnerability scans, penetration tests), vendor and third-party audits for critical suppliers, and internal readiness reviews for external audits or attestations (e.g., SOC 2, ISO 27001).

Framework Mapping

Appendix A includes mappings to common security and compliance frameworks for this template.
ISO/IEC 27002:2022
5.36 Compliance with Policies and Standards for Information Security5.37 Independent Review of Information Security
SOC 2 TSC
CC4.1: Monitoring and evaluationCC4.2: Remediation of identified issues
NIST CSF v2.0
GV.ME-1: Internal and external auditsGV.ME-2: Audit findings addressed
NIST SP 800-53 Rev. 5
CA-2: Control AssessmentsCA-7: Continuous Monitoring

Complete table of contents

This preview shows the full structure of the template. Create an account or sign in to download the complete editable policy.
  1. 1. Purpose
  2. 2. Scope
  3. 3. Policy Statement
  4. 3.1 Governance and Planning
  5. 3.1.1 Audit Governance Principles
  6. 3.1.2 Executive Management Responsibilities
  7. 3.1.3 Audit Plan
  8. 3.2 Audit Function Governance
  9. 3.2.1 Audit Authority and Independence
  10. 3.2.2 Auditor Competency and Training
  11. 3.3 Audit Execution and Reporting
  12. 3.3.1 Audit Execution
  13. 3.3.2 Audit Reporting
  14. 3.3.3 Control Deficiencies
  15. 3.4 Follow-Up and Monitoring
  16. 3.4.1 Follow-up Activities
  17. 3.4.2 Confidentiality and Data Protection
  18. 4. Roles and Responsibilities
  19. 5. References and Related Policies
  20. 6. Definitions
  21. 7. Policy Exceptions
  22. 8. Compliance and Monitoring
  23. 9. Policy Review
  24. Appendix A: Framework Control Mapping
  25. Appendix B: Revision History
  26. Appendix C: Approvals

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