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Audit

What is Audit?

A systematic, independent examination of an organisation's activities, processes, or financial records to verify compliance with standards, regulations, or internal policies.

Audit

Related terms

Internal AuditNonconformity

Frameworks that govern audit

PCI DSS v4.0View framework →

What the standards actually require on audit

Requirements naming audit across 6 standards, quoted from the control text.

ISO/IEC 27007:202066 controls

The auditor examines whether the resources required to set up, run, maintain and keep improving the ISMS were determined and provided, through budgets, staffing, tooling and the resource discussions in management review.

iso-iec-27007-2020::A:7.1 · Annex A: auditing ISO/IEC 27001:2013, 7.1 Resources →
NIST SP 800-53 Rev 563 controls

Automatically audit account creation, modification, enabling, disabling, and removal actions.

NIST800-AC-2(4) · AC-2(4) Account Management | Automated Audit Actions →
FFIEC IT Examination Handbook61 controls

The board establishes an effective risk-based audit function that covers all of the institution's major activities, with the frequency and depth of each area's audit set by that area's risk assessment and appropriate to the institution's size and complexity.

ffiec-it-examination-handbook::AUD-11 · Risk Assessment and Risk-Based Auditing (Audit) →
ISO 19011:202656 controls

An audit team leader should have built up extra audit experience so as to develop the leadership competence set out in 7.2.3.4, gaining it under the direction of, and with guidance from, some other audit team leader.

iso-19011-2026::7.2.5 · Achieving audit team leader competence →
ISO 19011:201849 controls

Guidance: someone leading an audit team should have built up further audit experience that develops the leadership competence described in 7.2.3, obtained while being directed and guided by another audit team leader.

iso-19011-2018::7.2.5 · Achieving audit team leader competence →
ISO/IEC 42006:202548 controls

The audit time where the AIMS covers several sites, applied with the multi-site sampling of 9.1.5. The method is not held.

iso-iec-42006-2025::A.7 · A.7 Audit time for multiple sites →

Questions people ask about audit

What is Audit?
A systematic, independent examination of an organisation's activities, processes, or financial records to verify compliance with standards, regulations, or internal policies.
Why is Audit important for compliance?
Audit is a key concept in Audit. Understanding audit helps organizations meet regulatory requirements, reduce risk, and demonstrate due diligence during audits. Our compliance platform maps 1,016 frameworks with 316K cross-framework control mappings.
What concepts are related to Audit?
Key concepts related to Audit include Internal Audit, Nonconformity. Understanding these interconnected concepts provides a more comprehensive view of Audit requirements and helps organizations build holistic compliance programs.
Which compliance frameworks address Audit?
Audit appears in the requirement text of ISO/IEC 27007:2020, NIST SP 800-53 Rev 5, FFIEC IT Examination Handbook, ISO 19011:2026, ISO 19011:2018. Across these standards we have identified 343 controls that name it directly, each linked to the control text on the compliance platform.
Where can I learn more about Audit?
Explore our compliance framework pages to see how audit applies across different standards and regulations. Our implementation guides provide step-by-step guidance, and the compliance platform offers AI-powered analysis of how this concept maps across 1,016 frameworks.

See how Audit applies across compliance frameworks

Our platform maps 1,016 frameworks with 316K cross-framework control mappings. Explore how this concept is addressed across standards.

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