# Audit And Review Policy - Source: https://support.icompaas.com/compliance/policy-docs/audit-and-review-policy - Section: [Compliance](https://support.icompaas.com/compliance) › [Policy Documents](https://support.icompaas.com/compliance/policy-docs) › All policy documents - Last updated: 2026-06-05 - Publisher: iCompaas, Inc. (https://www.icompaas.com) **Policy Document**·9 mapped controls ## What this policy is Establishes the internal-audit programme that periodically checks whether the organization's documented controls are actually being followed in practice. ## Why every organization needs one External audits (ISO 27001 certification, SOC 2) require evidence of independent internal review. A policy that schedules and assigns this work is the proof. ## What a competent Audit And Review Policy typically contains - Purpose and scope - Roles and responsibilities - Definitions - Audit scope and frequency - Auditor independence requirements - Finding-tracking workflow - Management-review tie-in - Review cadence (typically annual) and version control - Approval, sign-off and effective date ## How iCompaas tracks this policy The icompaas policy-doc producer manages this document through an 8-state lifecycle: `draft` → `generated` → `internal_qa` → `customer_review` → `in_review` → `approved` → `signed` (with `rejected` as a terminal side-state). The producer publishes a `policy_doc_audit_and_review_policy_signed` compliance finding once at least one document of this kind reaches the `signed` state for the account being assessed; the finding then rolls up into every compliance framework that references this policy (see the table below). ## Compliance frameworks that reference this policy The icompaas [compliance controls library](https://support.icompaas.com/compliance) links every policy document to the controls in each framework that require, evidence, or otherwise rely on it. Below: every control across every framework in the iCompaas catalogue that names this policy as part of its evidence base. Each control links to its own dedicated page with auditor-view content + implementation guidance. | Framework | Control | Title | Component | | --- | --- | --- | --- | | ISO/IEC 27001:2022 | [A.5.35](https://support.icompaas.com/compliance/iso-27001-2022/a-5-35-independent-review-of-information-security) | [Independent review of information security](https://support.icompaas.com/compliance/iso-27001-2022/a-5-35-independent-review-of-information-security) | Organizational controls | | ISO/IEC 27001:2022 | [A.8.34](https://support.icompaas.com/compliance/iso-27001-2022/a-8-34-protection-of-information-systems-during-audit-testing) | [Protection of information systems during audit testing](https://support.icompaas.com/compliance/iso-27001-2022/a-8-34-protection-of-information-systems-during-audit-testing) | Technological controls | | ISO/IEC 27701:2025 | [A.1.4.10](https://support.icompaas.com/compliance/iso-27701-2025/a-1-4-10-pii-transmission-controls) | [PII transmission controls](https://support.icompaas.com/compliance/iso-27701-2025/a-1-4-10-pii-transmission-controls) | Privacy by design / default | | ISO/IEC 27701:2025 | [A.1.5.5](https://support.icompaas.com/compliance/iso-27701-2025/a-1-5-5-records-of-disclosures) | [Records of disclosures](https://support.icompaas.com/compliance/iso-27701-2025/a-1-5-5-records-of-disclosures) | PII sharing, transfer & disclosure | | ISO/IEC 27701:2025 | [A.3.14](https://support.icompaas.com/compliance/iso-27701-2025/a-3-14-protection-of-records) | [Protection of records](https://support.icompaas.com/compliance/iso-27701-2025/a-3-14-protection-of-records) | Security considerations | | ISO/IEC 27701:2025 | [A.3.15](https://support.icompaas.com/compliance/iso-27701-2025/a-3-15-independent-review) | [Independent review](https://support.icompaas.com/compliance/iso-27701-2025/a-3-15-independent-review) | Security considerations | | ISO/IEC 42001:2023 | [A.5.3](https://support.icompaas.com/compliance/iso-42001-2023/a-5-3-documentation-of-ai-system-impact-assessments) | [Documentation of AI system impact assessments](https://support.icompaas.com/compliance/iso-42001-2023/a-5-3-documentation-of-ai-system-impact-assessments) | Organizational controls | | ISO/IEC 42001:2023 | [A.5.4](https://support.icompaas.com/compliance/iso-42001-2023/a-5-4-assessment-of-ai-system-impact-on-individuals-and-groups) | [Assessment of AI system impact on individuals and groups](https://support.icompaas.com/compliance/iso-42001-2023/a-5-4-assessment-of-ai-system-impact-on-individuals-and-groups) | Organizational controls | | ISO/IEC 42001:2023 | [A.7.5](https://support.icompaas.com/compliance/iso-42001-2023/a-7-5-data-provenance) | [Data provenance](https://support.icompaas.com/compliance/iso-42001-2023/a-7-5-data-provenance) | Technological controls | 9 controls across 3 frameworks reference this policy. ## About this page This article is part of the iCompaas [Policy Documents](https://support.icompaas.com/compliance/policy-docs) library — one page per signed-document type the icompaas policy-doc producer tracks for customer accounts. The article is intentionally framework-agnostic: a customer signing a policy of this kind gets the same regulatory benefit across every framework that references it. ## Related compliance guidance - [SOC 2 compliance: a practical implementation guide for cloud-native SaaS teams](https://support.icompaas.com/compliance/soc-2-trust-services-criteria): SOC 2 auditors test that policies like this one exist, are approved, and are reviewed on schedule; the guide lists the full set. - [ISO/IEC 27001:2022 compliance: a practical implementation guide](https://support.icompaas.com/compliance/iso-27001-2022): ISO 27001 clause 5.2 and Annex A.5.1 require a documented, approved policy set; the guide shows how it fits the ISMS.