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

- Source: https://support.icompaas.com/compliance/nist-sp-800-53-rev-5/au-16-2-sharing-of-audit-information
- Section: [Compliance](https://support.icompaas.com/compliance) › [NIST SP 800-53 Rev. 5 Controls](https://support.icompaas.com/compliance/nist-sp-800-53-rev-5) › AU — Audit and Accountability
- Last updated: 2026-06-05
- Publisher: iCompaas, Inc. (https://www.icompaas.com)

**NIST SP 800-53 Rev. 5**·Control `AU-16(2)`·medium·Component: **Audit and Accountability**

## 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.
> 
> — NIST SP 800-53 Rev. 5, Control AU-16(2)

### 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](https://support.icompaas.com/compliance/nist-sp-800-171-rev-3/3-3-8-protection-of-audit-information)
-   [**CIS Controls v8 9.2** — Use DNS Filtering Services](https://support.icompaas.com/compliance/cis-controls-v8/9-2-use-dns-filtering-services)
-   [**ISO/IEC 27001:2022 A.5.2** — Information security roles and responsibilities](https://support.icompaas.com/compliance/iso-27001-2022/a-5-2-information-security-roles-and-responsibilities)
-   [**ISO/IEC 27701:2025 A.3.8** — Identity management](https://support.icompaas.com/compliance/iso-27701-2025/a-3-8-identity-management)
-   [**BSI C5:2020 IDM-07** — Access to cloud customer data](https://support.icompaas.com/compliance/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](https://support.icompaas.com/compliance/nist-sp-800-53-rev-5/au-10-2-validate-binding-of-information-producer-identity)
-   [**Control AU-10(1)** — Association Of Identities](https://support.icompaas.com/compliance/nist-sp-800-53-rev-5/au-10-1-association-of-identities)
-   [**Control AU-9(6)** — Read-Only Access](https://support.icompaas.com/compliance/nist-sp-800-53-rev-5/au-9-6-read-only-access)
-   [**Control AU-6(8)** — Full Text Analysis Of Privileged Commands](https://support.icompaas.com/compliance/nist-sp-800-53-rev-5/au-6-8-full-text-analysis-of-privileged-commands)
-   [**Control AU-10(3)** — Chain Of Custody](https://support.icompaas.com/compliance/nist-sp-800-53-rev-5/au-10-3-chain-of-custody)
-   [**Control AU-9** — Protection Of Audit Information](https://support.icompaas.com/compliance/nist-sp-800-53-rev-5/au-9-protection-of-audit-information)

## References

-   [NIST Computer Security Resource Center — NIST SP 800-53 Rev. 5](https://csrc.nist.gov/Projects/risk-management/sp800-53-controls)
-   Catalogue identifier: `Control AU-16(2)`

Topics: identity accessidentity managementaccess reviewprivileged accesslogging monitoring

## Related compliance guidance

- [NIST SP 800-53 Rev. 5: a practical implementation guide for cloud teams](https://support.icompaas.com/compliance/nist-sp-800-53-rev-5): Start with the full NIST SP 800-53 implementation guide — scope, roadmap, evidence and how the assessment runs.
- [NIST SP 800-171 and CMMC: a practical guide to protecting CUI in the cloud](https://support.icompaas.com/compliance/nist-sp-800-171-rev-3): If your obligation is protecting CUI in your own systems for a federal or defence contract, this derived subset — not the full catalogue — is the requirement.
- [SOC 2 compliance: a practical implementation guide for cloud-native SaaS teams](https://support.icompaas.com/compliance/soc-2-trust-services-criteria): Most commercial SaaS already hold a SOC 2 Type 2, and FedRAMP 20x Class A is designed for providers that have one.
