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<!-- Licensed under AGPL-3.0 — see LICENSE file for details. -->
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---
name: building-audit-readiness-programs
description: >-
  Build and maintain audit readiness programs that ensure continuous preparedness for internal and external audits through evidence management, control testing, gap remediation, and mock audit execution.
domain: cybersecurity
subdomain: governance-risk-compliance
tags:
  - audit-readiness
  - audit-preparation
  - evidence-management
  - control-testing
  - mock-audit
version: "1.0"
author: defconxt
license: AGPL-3.0
metadata:
  mitre-attack: []
---

# Building Audit Readiness Programs

## Overview

Audit readiness means being prepared for an audit at any time, not scrambling before one. This technique covers building programs that automate evidence collection, schedule control testing, manage remediation of findings, and conduct mock audits to identify gaps before external auditors do.

Mode: `[MODE: BLUE]` — Audit readiness and continuous compliance preparation.

## Prerequisites

| Requirement | Details |
|---|---|
| Control framework | Implemented controls documented |
| Evidence repository | Centralized storage system |
| Python 3.10+ | For agent tooling |

## Workflow

### 1. Evidence Management

```
Evidence collection strategy:
├── Automated evidence (continuous):
│   ├── Configuration snapshots (IaC diffs, cloud config)
│   ├── Access control exports (IAM policies, group memberships)
│   ├── Log aggregation reports (SIEM dashboards)
│   ├── Vulnerability scan results (scheduled exports)
│   └── Compliance tool reports (Vanta, Drata, Prowler)
├── Semi-automated evidence (periodic):
│   ├── Access review certifications (quarterly workflow)
│   ├── Training completion reports (LMS export)
│   ├── Vendor assessment results (annual cycle)
│   └── Penetration test reports (annual)
└── Manual evidence (as-needed):
    ├── Policy approvals and sign-off records
    ├── Meeting minutes (risk committee, board)
    ├── Exception approvals
    └── Incident post-mortem reports

Evidence quality criteria:
├── Complete: covers full audit period
├── Accurate: matches actual system state
├── Timely: collected within required timeframe
├── Attributable: shows who, what, when
└── Tamper-resistant: immutable storage
```

### 2. Control Testing Schedule

```
Internal testing cadence:
├── Monthly:
│   ├── Access control effectiveness
│   ├── Patch compliance verification
│   └── Backup restoration testing (sample)
├── Quarterly:
│   ├── Full control operating effectiveness
│   ├── Evidence completeness review
│   ├── Policy compliance spot checks
│   └── Incident response tabletop exercise
├── Semi-annually:
│   ├── Mock audit (full scope)
│   ├── Risk assessment update
│   └── Third-party assessment reviews
└── Annually:
    ├── Full program assessment
    ├── Policy review and update
    ├── BCP/DR full exercise
    └── External penetration test
```

### 3. Mock Audit Execution

```
Mock audit process:
├── 1. Scope definition
│   ├── Select framework/standard
│   ├── Define audit period
│   └── Identify in-scope controls
├── 2. Evidence request
│   ├── Issue evidence request list (PBC list)
│   ├── Collect from automated sources
│   └── Request manual evidence from owners
├── 3. Testing
│   ├── Design effectiveness (controls exist)
│   ├── Operating effectiveness (controls work)
│   ├── Sample-based testing per AICPA guidance
│   └── Document exceptions and findings
├── 4. Findings
│   ├── Classify: observation, deficiency, material weakness
│   ├── Root cause analysis
│   ├── Remediation plan with deadlines
│   └── Owner assignment
└── 5. Readiness decision
    ├── Go: ready for external audit
    ├── Go with conditions: minor gaps, manageable
    └── Not ready: material gaps, postpone external audit
```

## Verification

- [ ] Process documented and approved
- [ ] Stakeholders identified and engaged
- [ ] Tooling configured and automated where possible
- [ ] Outputs reviewed and validated
- [ ] Reporting integrated into GRC program
- [ ] Periodic review schedule established
