NIST SP 800-53 Rev. 5 AU-16(2) — Sharing Of Audit Information

What this control requires

Shares audit information with defined organizations based on cross-organizational agreements to enhance analysis and accountability. This control supports the Audit Sharing Mechanism capability within the Audit and Accountability family.

In plain English

Shares audit information with defined organizations based on cross-organizational agreements to enhance analysis and accountability. In practice, this means you can prove you access management-level controls on a defined cadence.

Why it matters

SP 800-53 is the catalogue every U.S. federal authorisation (FedRAMP, FISMA, CMMC) and most regulated industries point at. A missing control surfaces as a Plan of Action & Milestones (POA&M) item that an Authorizing Official must approve before the Authority To Operate is granted or renewed.

What an auditor looks for

A 3PAO (FedRAMP) or Independent Assessor (NIST RMF) tests against NIST SP 800-53A assessment procedures. For each control they expect a documented implementation that addresses every assessment objective (Examine, Interview, Test) and an implementation summary in the System Security Plan.

Within Audit and Accountability, the assessor will trace your implementation back to the catalogue reference (Control AU-16(2)) and look for objective evidence on the latest two assessment cycles.

How to implement

Logging Monitoring

AWS. Org-trail CloudTrail to a central log archive account, GuardDuty in every region, and Security Hub for cross-source correlation.

Azure. Pipe every diagnostic setting into a central Log Analytics workspace; onboard Microsoft Sentinel for SIEM/SOAR.

GCP. Aggregate audit logs in a dedicated logging project with sink to BigQuery; enable Security Command Center Premium and route findings to Chronicle SIEM.

Operational checklist

• Access. Document the trigger, the owner and the cadence.
• Audit. Document the trigger, the owner and the cadence.
• Information. Document the trigger, the owner and the cadence.
• Review. Document the trigger, the owner and the cadence.
• Identity. Document the trigger, the owner and the cadence.
• Scope: management, information, analysis, audit information, identity, review, capability, accountability.

Evidence to collect

• Identity Scan. IAM / IdP exports — Entra ID, Okta, IAM Identity Center, Workspace directory — showing accounts, roles, MFA state and last sign-in.

Identity analytics (Okta, SailPoint, Access Analyzer) demonstrates least-privilege. Focus: Sharing Of Audit Information.

Common pitfalls

• Per-account logging that nobody stitches together at the org level — incidents that cross accounts go undetected for days.

How it maps to other frameworks

Computed from shared tags, control component and key-operation subjects — handy when you are reconciling controls across an audit.

• NIST SP 800-171 Rev. 3 3.3.8 — Protection of Audit Information
• CIS Controls v8 9.2 — Use DNS Filtering Services
• ISO/IEC 27001:2022 A.5.2 — Information security roles and responsibilities
• ISO/IEC 27701:2025 A.3.8 — Identity management
• BSI C5:2020 IDM-07 — Access to cloud customer data

Related controls in NIST SP 800-53 Rev. 5

• Control AU-10(2) — Validate Binding Of Information Producer Identity
• Control AU-10(1) — Association Of Identities
• Control AU-9(6) — Read-Only Access
• Control AU-6(8) — Full Text Analysis Of Privileged Commands
• Control AU-10(3) — Chain Of Custody
• Control AU-9 — Protection Of Audit Information

References

• NIST Computer Security Resource Center — NIST SP 800-53 Rev. 5
• Catalogue identifier: Control AU-16(2)

Topics: identity accessidentity managementaccess reviewprivileged accesslogging monitoring