AU-01 Audit And Accountability Policy And Procedures

Control: 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.

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.

Control Enhancements: (0) None.

Baseline: LOW AU-1 MOD AU-1 HIGH AU-1

Family: Audit And Accountability

Class: Technical

ISO 17799 mapping: 10.10, 15.1.1

COBIT 4.1 mapping: PC2, PC5

PCI-DSS v2 mapping: 10.1, 12.5.1