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PSD2 SCA for Auditors

What does PSD2 SCA require of a Auditor?

Payment Services Directive 2 Strong Customer Authentication requirements. Under PSD2 SCA, which defines 28 controls, a Auditor's work is deciding which controls you own outright, which you share and which belong to another team, then holding the evidence for the first group.

Which PSD2 SCA controls land on the Auditor

Internal Auditors assess whether compliance controls are operating effectively. They plan and execute audit engagements, evaluate evidence, report findings, and track remediation of identified gaps and nonconformities.

PSD2 SCA defines 28 controls across 11 domains that directly affect the Auditor role. Understanding which controls fall within your ownership, which are shared, and which are owned by other teams is the foundation of effective compliance management.

What a Auditor is accountable for under PSD2 SCA

1

Planning and executing risk-based audit engagements against compliance frameworks

2

Evaluating control design and operating effectiveness through testing

3

Documenting findings, observations, and recommendations in audit reports

4

Tracking remediation actions and verifying closure of audit findings

5

Assessing organisational readiness for external audits and certifications

Where Auditors lose time on PSD2 SCA

These are the most common obstacles Auditors face when managing PSD2 SCA compliance, and how to address them:

Challenge 1

Efficiently testing controls across large, complex frameworks

Challenge 2

Accessing reliable evidence without disrupting business operations

Challenge 3

Mapping controls across multiple frameworks to avoid duplicate audit testing

Challenge 4

Keeping audit programmes current with regulatory and framework changes

Challenge 5

Communicating audit findings in a way that drives management action

A working order for a Auditor starting on PSD2 SCA

1. Readiness Assessment

Take a 5-minute readiness assessment to identify your organisation's current gap profile against PSD2 SCA. Get a prioritised action plan tailored to your specific situation.

2. Cross-Framework Mapping

Use our platform to map PSD2 SCA controls against other frameworks you already comply with. PSD2 SCA maps to 146 other frameworks in our database.

3. Build Your Toolkit

Equip yourself with PSD2 SCA toolkits, self-assessments, and implementation guides from our store. Resources designed specifically for Auditors managing compliance programmes.

4. Continuous Monitoring

Establish ongoing compliance monitoring using our platform's gap analysis tools. Track your maturity over time and demonstrate progress to stakeholders.

PSD2 SCA in your sector

PSD2 SCA for Healthcare→PSD2 SCA for Financial Services→PSD2 SCA for Technology→PSD2 SCA for Government→PSD2 SCA for Manufacturing→PSD2 SCA for Energy→PSD2 SCA for Retail→PSD2 SCA for Education→

Who else owns part of PSD2 SCA

PSD2 SCA for CISOsView guide →PSD2 SCA for Compliance OfficersView guide →PSD2 SCA for Risk ManagersView guide →PSD2 SCA for IT DirectorsView guide →PSD2 SCA for DPOsView guide →

Questions Auditors ask about PSD2 SCA

What does a Auditor need to know about PSD2 SCA?
As a Auditor, your key responsibilities under PSD2 SCA include planning and executing risk-based audit engagements against compliance frameworks and evaluating control design and operating effectiveness through testing. The framework contains 28 controls that fall within your area of responsibility. Understanding which controls you own versus which are shared with other teams is critical for effective implementation.
How does PSD2 SCA affect the Auditor role?
PSD2 SCA directly impacts Auditors through planning and executing risk-based audit engagements against compliance frameworks, evaluating control design and operating effectiveness through testing, documenting findings, observations, and recommendations in audit reports. The framework provides structure that helps Auditors demonstrate due diligence and report compliance status to stakeholders.
What are the biggest PSD2 SCA challenges for Auditors?
Common challenges include efficiently testing controls across large, complex frameworks; accessing reliable evidence without disrupting business operations; mapping controls across multiple frameworks to avoid duplicate audit testing. Using cross-framework mapping tools and automated evidence collection can significantly reduce these pain points.
How should a Auditor prepare for a PSD2 SCA audit?
Start by conducting a readiness assessment to identify gaps. Then focus on documenting findings, observations, and recommendations in audit reports and tracking remediation actions and verifying closure of audit findings. Maintain a current evidence repository and ensure all control owners have documented their processes. Our readiness reports provide a prioritised action plan specific to your gap profile.
What tools help Auditors manage PSD2 SCA compliance?
Effective PSD2 SCA compliance management requires tools for gap analysis, control mapping, evidence collection, and reporting. Our compliance platform provides AI-powered gap analysis across 1,120 frameworks with 315K+ verified control-to-control mappings, helping Auditors identify overlapping requirements and reduce duplicate compliance effort.

Auditor: How ready is your organisation for PSD2 SCA?

Answer 25 questions and get a professional readiness report with gap analysis, maturity scores, and prioritised action items. Results in 5 minutes.

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Written and maintained by Gerard Blokdyk, The Art of Service.Last updated .