1 · Purpose
This policy establishes the requirements for audit and assurance policy within the CAO-200 Audit and Risk. It gives effect, in a single harmonised instrument, to the control objectives upon which recognised standards converge for this area.
2 · Scope
This policy applies to all information, systems, services, personnel and third parties within the scope of the management system.
3 · Policy statements
3.x · CAO-220 Policy Controls
The organisation shall establish, implement and maintain a coherent and effective approach to audit and assurance, giving effect to the organisational control objectives set out below.
3.1 · CAO-221 Audit Oversight
The organisation shall establish, implement and maintain effective Audit Oversight, giving effect to the organisational controls set out below.
3.1.x · CAO-221 Organisational Controls
Essential taster — a preview of the Professional depth for this high-density control area.
3.2 · CAO-222 Conformance and Independent Review
The organisation shall establish, implement and maintain effective Conformance and Independent Review, giving effect to the organisational controls set out below.
3.2.x · CAO-222 Organisational Controls
Essential taster — a preview of the Professional depth for this high-density control area.
4 · Roles & responsibilities
- Governing body — approves this policy and oversees its effectiveness.
- Executive management — allocates resources and assigns control ownership.
- Control owners — implement, operate and evidence the controls in their area.
- All personnel & third parties — comply with this policy within their role.
5 · Compliance, monitoring & review
Compliance with this policy is mandatory. This policy is reviewed at least annually, or upon significant change to the threat, regulatory or technological environment. Exceptions require documented risk acceptance by the accountable owner.