ASR-05Assurance and Evidence

Findings are closed with evidence

Findings carry an owner, a date, a remediation and evidence that the fix works.

Why it exists

A closed finding without evidence is an open finding with better paperwork.

What usually proves it

Findings register, remediation evidence, verification.

Smaller organizations

A tracker leadership reviews monthly.

Mapped to

  • Fully addressedSOC 2 Trust Services Criteria · CC4.2
  • Fully addressedISO/IEC 27001 Annex A · 10.1
  • Fully addressedNIST Cybersecurity Framework · ID.IM-01
  • Fully addressedPCI DSS · 12.11.2
  • Partially addressedHIPAA Security Rule · 164.308(a)(1)(ii)(B) — Through risk management.
  • Deliberately absentGDPR — No findings process defined.
  • Partially addressedEU AI Act · Art. 20 — Corrective actions by providers.
  • Fully addressedNIST AI Risk Management Framework · MANAGE 2.4