# Audit and Accountability Policy

**Template version:** 1.0.0 · **Baseline:** Low · **Edition:** Annotated (with guidance) · **NIST basis:** SP 800-53 Rev. 5, release 5.2.0

*Tailor this template before adoption; it is not legal advice.* Latest version: <https://kston83.github.io/nist-guide/templates/policies/au/>. Dedicated to the public domain under CC0 1.0 (<https://creativecommons.org/publicdomain/zero/1.0/>): adopt and change it without attribution.

> **Guidance:** The sections before and after Policy statements meet AU-1, which asks for a policy that addresses purpose, scope, roles, responsibilities, management commitment, coordination and compliance, plus procedures, dissemination, a designated official and a review cycle. Assessors check each element, so keep every section even when it is short. Each statement cites the AU-1 item it meets. If you adopt several family policies, the same sections repeat in each; that is expected, and it lets each policy stand alone.

## Purpose

This policy states what [Organization name] requires for Audit and Accountability, and who is accountable for meeting those requirements. (AU-1a.1(a))

## Scope

This policy applies at the [Select one or more: organization-level; mission/business process-level; system-level. Typical: organization-level] to every system that [Organization name] owns or operates, or that is operated on its behalf, and to every person with access to those systems, including employees, contractors and partners. (AU-1a.1(a))

## Roles and responsibilities

- The [Chief Information Security Officer] is accountable for this policy and shall approve exceptions to it. (AU-1a.1(a))
- The [Fill in: an official to manage the audit and accountability policy and procedures. Typical: Chief Information Security Officer] shall manage the development, documentation and dissemination of this policy and its procedures. (AU-1b)
- Each [System owner] shall implement this policy for their system and document how in the system security plan. (AU-1a.1(a))
- Each person within scope shall follow this policy and report suspected violations to the [Chief Information Security Officer]. (AU-1a.1(a))

## Management commitment

The [Senior leader] approves this policy and shall provide the resources needed to implement it. (AU-1a.1(a))

## Coordination

The [Chief Information Security Officer] shall coordinate this policy with the legal, privacy, human resources and procurement functions, and with the owners of related policies, before each approval. (AU-1a.1(a))

## Compliance

- This policy shall be consistent with the laws, executive orders, directives, regulations, policies, standards and guidelines that apply to [Organization name], including [Fill in: laws, regulations and standards that apply to the organization]. (AU-1a.1(b))
- The [Chief Information Security Officer] shall review compliance with this policy through the organization's assessment and continuous monitoring activities. (AU-1a.1(a))
- An exception to this policy shall be requested in writing, approved by the [Chief Information Security Officer], time-limited and recorded with its compensating measures. (AU-1a.1(a))
- Violations of this policy shall be handled through the organization's sanctions process. (AU-1a.1(a))

## Procedures

The [Fill in: an official to manage the audit and accountability policy and procedures. Typical: Chief Information Security Officer] shall ensure that documented procedures exist to implement this policy and its associated controls. (AU-1a.2)

## Dissemination

- The [Fill in: an official to manage the audit and accountability policy and procedures. Typical: Chief Information Security Officer] shall disseminate this policy to [Fill in: personnel or roles to whom the audit and accountability policy is to be disseminated. Typical: everyone within its scope, through the policy library]. (AU-1a)
- The [Fill in: an official to manage the audit and accountability policy and procedures. Typical: Chief Information Security Officer] shall disseminate the procedures that implement this policy to [Fill in: personnel or roles to whom the audit and accountability procedures are to be disseminated. Typical: the people who carry them out, and the system owners]. (AU-1a)

## Policy statements

> **Guidance:** Each statement below comes from the clause for one control or enhancement in the chosen baseline. The reference at the end of each statement names the control item it meets.

### Event logging (AU-2)

> **Guidance:** AU-2 asks for two lists: every event type the system can log, and the subset you actually log, with a reason the subset is enough to investigate an incident. Keep both in the [audit logging standard](https://kston83.github.io/nist-guide/templates/standards/audit-logging-standard/) so every system starts from the same list: section 3 holds the organization-wide list and Part B each system's own. Assessors ask for the rationale (AU-2d) more often than any other item.

- The [System owner] shall identify [Fill in: the event types that the system is capable of logging in support of the audit function. Typical: logons and logoffs, account and privilege changes, use of privileged functions, access to security-relevant files, configuration changes, and security tool events] as the event types the system is capable of logging in support of the audit function. (AU-2a)
- The [Chief Information Security Officer] shall coordinate the event logging function with the other organizational entities that need audit-related information, to inform which events are logged. (AU-2b)
- The [System owner] shall specify [Fill in: event types (subset of the event types defined in AU-2a.) along with the frequency of (or situation requiring) logging for each identified event type. Typical: the event types listed in the audit logging standard, each logged whenever it occurs] for logging within the system. (AU-2c)
- The [System owner] shall document why the event types selected for logging are adequate to support after-the-fact investigation of incidents. (AU-2d)
- The [System owner] shall review and update the event types selected for logging [Fill in: the frequency of event types selected for logging are reviewed and updated. Typical: annually and after a significant incident or system change]. (AU-2e)

### Content of audit records (AU-3)

- The [System owner] shall ensure audit records establish what type of event occurred, when and where it occurred, its source, its outcome, and the identity of any individuals, subjects or objects associated with it. (AU-3)

### Audit log storage capacity (AU-4)

- The [System owner] shall allocate audit log storage capacity to accommodate [Fill in: audit log retention requirements. Typical: the retention period set under AU-11, with room for a year of growth]. (AU-4)

### Response to audit logging process failures (AU-5)

- The [System owner] shall ensure the system alerts [Fill in: personnel or roles receiving audit logging process failure alerts. Typical: the system administrators and the security operations team] within [Fill in: time period for personnel or roles receiving audit logging process failure alerts. Typical: 1 hour] of an audit logging process failure. (AU-5a)
- When an audit logging process fails, the [System owner] shall [Fill in: additional actions to be taken in the event of an audit logging process failure. Typical: restore logging and record the gap in the audit trail; for high-impact systems, stop processing that cannot be logged]. (AU-5b)

### Audit record review, analysis and reporting (AU-6)

> **Guidance:** Most findings under AU-6 are about evidence, not effort: the review happened but left no record. Keep a dated record of each review with what was looked at, what was found and who it was reported to. The [log review procedure](https://kston83.github.io/nist-guide/templates/procedures/log-review-procedure/) lists the activity the review looks for in its section 3 and names the record each step leaves.

- The [Security operations team] shall review and analyze system audit records [Fill in: frequency at which system audit records are reviewed and analyzed. Typical: continuously through automated alerting, with a documented manual review at least weekly] for indications of [Fill in: inappropriate or unusual activity. Typical: the activity listed in the log review procedure, such as repeated failed logons, privilege escalation and access outside normal patterns] and its potential impact. (AU-6a)
- The [Security operations team] shall report findings to [Fill in: personnel or roles to receive findings from reviews and analyses of system records. Typical: the system owner and the incident response team]. (AU-6b)
- The [Security operations team] shall adjust the level of audit record review, analysis and reporting when law enforcement information, intelligence information or other credible sources indicate a change in risk. (AU-6c)

### Time stamps (AU-8)

- The [System owner] shall ensure the system uses internal system clocks to generate time stamps for audit records. (AU-8a)
- The [System owner] shall ensure audit record time stamps meet a granularity of [Fill in: granularity of time measurement for audit record timestamps. Typical: one second or finer] and use Coordinated Universal Time, a fixed offset from it, or include the local offset in the time stamp. (AU-8b)

### Protection of audit information (AU-9)

- The [System owner] shall protect audit information and audit logging tools from unauthorized access, modification and deletion. (AU-9a)
- The [System owner] shall ensure [Fill in: personnel or roles to be alerted upon detection of unauthorized access, modification, or deletion of audit information. Typical: the security operations team and the system owner] are alerted when unauthorized access, modification or deletion of audit information is detected. (AU-9b)

### Audit record retention (AU-11)

- The [System owner] shall retain audit records for [Fill in: a time period to retain audit records that is consistent with the records retention policy. Typical: at least one year, or longer where the records retention schedule or a law requires it] to support after-the-fact investigation of incidents and to meet regulatory and organizational retention requirements. (AU-11)

#### Federal systems

[OMB M-26-14](https://www.whitehouse.gov/wp-content/uploads/2026/05/M-26-14-Ensuring-Effective-and-Efficient-Agency-Logging-and-Network-Visibility-to-Defend-Against-Evolving-Cyber-Threats.pdf), Ensuring Effective and Efficient Agency Logging and Network Visibility to Defend Against Evolving Cyber Threats (May 22, 2026), rescinded OMB M-21-31. Its Appendix B requires retained logs to be actively searchable for at least 6 months after creation and retrievable for a year after creation, and notes that meeting these minimums does not relieve agencies of other requirements, such as those set by agency-specific or government-wide records schedules. It does not apply to national security systems. As of September 2026.

- The [System owner] shall keep audit records actively searchable for at least 6 months after creation, and retrievable for at least one year after creation, as OMB M-26-14 requires. (AU-11)

### Audit record generation (AU-12)

- The [System owner] shall ensure [Fill in: system components that provide an audit record generation capability for the events types. Typical: all servers, network devices, security tools, databases and applications in the system boundary] provide an audit record generation capability for the event types identified under AU-2a. (AU-12a)
- The [System owner] shall allow only [Fill in: personnel or roles allowed to select the event types that are to be logged by specific components of the system. Typical: the system administrators, with the security operations team approving changes] to select the event types logged by specific components of the system. (AU-12b)
- The [System owner] shall ensure the system generates audit records for the event types specified under AU-2c, with the content required by AU-3. (AU-12c)

## Review and update

- The [Fill in: an official to manage the audit and accountability policy and procedures. Typical: Chief Information Security Officer] shall review and update this policy [Fill in: the frequency at which the current audit and accountability policy is reviewed and updated. Typical: annually] and following [Fill in: events that would require the current audit and accountability policy to be reviewed and updated. Typical: assessment or audit findings, security incidents or breaches, and changes in applicable laws, executive orders, directives, regulations, policies, standards or guidelines]. (AU-1c.1)
- The [Fill in: an official to manage the audit and accountability policy and procedures. Typical: Chief Information Security Officer] shall review and update the procedures that implement this policy [Fill in: the frequency at which the current audit and accountability procedures are reviewed and updated. Typical: annually] and following [Fill in: events that would require audit and accountability procedures to be reviewed and updated. Typical: the same events as the policy, and changes to the systems, tools or services the procedures describe]. (AU-1c.2)

### Federal systems

For federal information systems, this policy also carries out the agency's information security responsibilities under the Federal Information Security Modernization Act of 2014 ([44 U.S.C. § 3554](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title44-section3554&num=0&edition=prelim), Federal agency responsibilities) and [OMB Circular A-130](https://www.whitehouse.gov/wp-content/uploads/legacy_drupal_files/omb/circulars/A130/a130revised.pdf), Appendix I, Responsibilities for Protecting and Managing Federal Information Resources.

- Where the agency's organization-wide policy sets a value for a parameter in this policy, each system shall use that value or a stricter one. (AU-1a.1(b))