Field notes
What auditors look for in privileged access evidence | Field notes — Siteridgepoint
External auditors examining privileged access rarely ask for a product dashboard. They ask whether the right people reviewed the right entitlements within a defined period and whether exceptions were tracked.
Core artefacts
Expect requests for the scoped system list, the extract snapshot date, owner decisions with timestamps, and a summary of residual risks accepted by management. Screenshots without context rarely help; structured tables with owners do.
Linking people to systems
Auditors look for a clear line from each sensitive system to a named control owner. Shared mailboxes as “owners” raise follow-up questions. If a deputy signed during leave, record the delegation.
Residual risk honesty
An attestation that claims zero residual privileged risk after a two-week review invites disbelief. Document remaining shared accounts or delayed revocations with target dates. Mild, accurate caveats strengthen credibility more than absolute language.
Retention
Keep packs for the period your auditors and regulators expect—often several years for financial and healthcare environments. Store them where access is controlled, and note who retrieved them during the engagement.