IV.A.4 Assurance Reporting

Reporting of self-assessments, penetration tests, vulnerability assessments, and audits supports management decision making. Those decisions may support a range of ITRM activities, including the prioritization and funding of resource allocations and improvement to existing information security policies and procedures.

Management should provide reports that are timely, complete, transparent, and relevant to management decisions. The reports should prioritize risk and findings in the order of importance, suggest options for remediation, and highlight repeat issues. Additionally, reports should address root causes. The reporting should be to individuals with authority and responsibility to act on the reports and to those accountable for the outcomes, as well as those responsible for advising or influencing risk decisions. Reporting should trigger appropriate, timely, and reliable escalation and response procedures. Summary reports should be made available to the board as appropriate.

 

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Appendix A: Examination Procedures