Audit
Definition
An audit is a planned, evidence-based review that checks whether an organization’s practices match defined requirements, policies, and objectives. In information security and compliance, an audit evaluates how well security controls are designed, implemented, and operating over time, using documented criteria (such as an information security management system, internal policies, contractual obligations, and generally accepted security standards). Audits are typically performed by trained, independent reviewers who gather objective evidence through interviews, observation, sampling, and record review. The output is an audit report that describes what was examined, what evidence was observed, and any findings—such as conformities, opportunities for improvement, or nonconformities (gaps) that require corrective action. Audits can be internal (conducted by the organization to validate readiness and continuously improve) or external (performed by a third party for assurance, certification, customer requirements, or regulatory expectations). A well-run audit is not a one-time “inspection”; it is part of an ongoing governance cycle that helps leadership understand risk, verify that controls are working as intended, and prioritize remediation. Effective audits use a defined scope, sampling approach, and clear criteria, and they follow up on findings to ensure issues are corrected and prevented from recurring.
Real-World Examples
Startup internal audit sampling
A startup audits access management by sampling recent joiner/leaver records, checking approvals, MFA enforcement evidence, and removal timelines for terminated users.
Scaleup security control effectiveness audit
A scaleup audits vulnerability management by reviewing scan schedules, remediation SLAs, exception approvals, and proof that high-risk issues were fixed within targets.
Enterprise external assurance audit
An enterprise undergoes an external audit where auditors interview control owners, inspect change tickets, and review logs to confirm controls operated consistently across business units.
An information security audit is a structured review of security controls and processes against defined criteria, using objective evidence to confirm whether controls are implemented and working effectively.
An internal audit is a planned review performed by or on behalf of the organization to verify that security processes and controls meet defined requirements and are effectively implemented, and to identify improvements and corrective actions.
Internal audits are performed for assurance and improvement within the organization, while external audits are performed by an independent third party to provide outside assurance, such as for customer requirements, contractual commitments, or certification.
Typical stages include planning and defining scope and criteria, preparing an audit plan, collecting evidence through interviews and sampling, documenting findings, issuing a report, and following up on corrective actions.
A readiness audit focuses on whether required documentation, scope, and governance basics are in place, while an effectiveness audit tests operational performance by examining evidence that controls are working in practice over time.
Auditors commonly request policies, risk assessments, control implementation records, logs, tickets, training records, monitoring results, incident records, and proof of reviews and approvals relevant to the audit scope.
An internal audit report typically states scope, criteria, methods, and dates; summarizes evidence reviewed; lists findings with severity and references; and records agreed corrective actions, owners, and due dates.
Common findings include missing or outdated evidence, inconsistent control operation, unclear ownership, incomplete risk treatment, weak access reviews, lack of monitoring follow-up, or corrective actions not completed on time.
Preparation includes confirming scope and criteria, ensuring evidence is current and traceable, briefing control owners, rehearsing walkthroughs, validating sampling readiness, and closing known gaps with documented corrective actions.
| Version | Date | Author | Description |
|---|---|---|---|
| 1.0.0 | 2026-02-26 | WatchDog Security GRC Wiki Team | Initial publication |
