An audit file is created for each statutory audit, documenting at least the acceptance assessment data under Article 22b and, where applicable, the Articles 6 to 8 data under Regulation (EU) No 537/2014, and retaining the other data and documents important in support of the audit report and for monitoring compliance; it is closed no later than sixty days after the audit report is signed. An assurance file is created for each sustainability assurance engagement on the same basis, closed within sixty days of the assurance report, and may be included in the audit file where the same auditor performs both engagements.
This control maps to 2 controls across 2 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.
The graph holds this control, the 2 it maps to, and the evidence behind each claim, over MCP and REST.