What this control covers
Establish and maintain an inventory of all accounts managed in the enterprise. The inventory must include both user and administrator accounts. The inventory, at a minimum, should contain the person's name, username, start/stop dates, and department. Validate that all active accounts are authorized, on a recurring schedule at a minimum quarterly, or more frequently.
Why it matters
Risk is the language an executive team understands; this control connects technical reality to board-level decisions and budget allocation.
How to implement
AWS
Codify the policy intent as SCPs, AWS Config conformance packs, and Security Hub standards so the cloud enforces what the document says.
Azure
Codify in Azure Policy initiatives (built-in regulatory compliance for CIS, ISO 27001, SOC 2, HIPAA) and assign at management-group level.
GCP
Cloud Asset Inventory exports a daily snapshot of every resource and IAM policy to BigQuery; combine with Org Policy for tag enforcement.
Google Workspace
Enforce 2-Step Verification (preferably hardware keys for admins) for the entire org, set session length to ≤ 12 hours, and disable less-secure-app access. Use Context-Aware Access levels to restrict admin sign-in by IP/device posture. Provision and de-provision users via SCIM from your HRIS so leavers lose access on day one.
GitHub
Require SSO + SCIM from your IdP on the organisation; enforce 2FA org-wide and use fine-grained PATs (or, better, GitHub Apps) instead of classic tokens. Restrict outside collaborators, require signed commits on protected branches, and use OIDC from Actions to short-lived AWS/GCP/Azure credentials rather than stored secrets.
Zoho Mail
Make two-factor authentication mandatory for all users (TOTP, OneAuth, or YubiKey) in Admin Console → Security. Configure SAML SSO against your IdP and disable password-based logins for admins. Use role-based privileges (Admin / Spam Moderator / Mail Account Admin) and review the Login history report monthly for anomalies.
On-premises
Maintain a policy library with a documented review cadence (annual minimum); store in your GRC tool with attestation tracking. Map each policy to controls so an audit pull cites the exact policy clause.
Evidence to collect
policy_document— A signed, version-controlled policy stating leadership intent and the named owner.
Signed policy or standard documents the safeguard. Focus: Establish and Maintain an Inventory of Accounts.
Quick checklist
- Establish And Maintain — Administrator / User
- Validate — Administrator / User
Related articles on this site
- NIST 800-171 3.5.3 Use multifactor authentication for local and network access to privileged accounts and for network access to non-privileged accounts.[24] [25].
- NIST 800-171 3.5.4 Employ replay-resistant authentication mechanisms for network access to privileged and non-privileged accounts.
- CMMC 2.0 IA.3.083 Use multifactor authentication for local and network access to privileged accounts and for network access to non-privileged accounts.
- CMMC 2.0 IA.3.084 Employ replay-resistant authentication mechanisms for network access to privileged and non-privileged accounts.