Closure Evidence
Definition
Documentation that demonstrates a finding has been remediated. Acceptable evidence types vary by control: updated policies with effective dates, configuration screenshots, vulnerability scan results, training attendance records, or third-party assessment reports.
- Purpose
- Demonstrates a finding was remediated
- Example types
- Updated policy, config screenshot, scan result
- Also includes
- Training records, third-party assessment reports
- Varies by
- The specific control being closed
Common questions
Who typically reviews closure evidence before a finding is marked resolved?+
An internal audit or compliance function, or in regulated environments an external assessor, reviews the submitted evidence against the original finding to confirm the control gap was actually fixed rather than just documented as fixed.
Why is a policy update alone sometimes insufficient as closure evidence?+
A written policy shows intent but not implementation, so for controls involving system configuration or technical safeguards, assessors usually also require corroborating evidence such as a configuration screenshot or scan result showing the control is actually in effect.
Related terms
- Finding Owner
- The individual or team accountable for implementing the corrective action specified in a management action plan. The finding owner is typically the...
- Follow-Up Verification
- An independent check, usually by internal audit or the compliance function, that reviews closure evidence and confirms the control gap has been...
- Management Action Plan (MAP)
- A formal document issued in response to an audit finding, recording the agreed corrective action, the accountable owner, the target closure date,...
- Recurring Finding
- An audit finding that has appeared in two or more consecutive audit cycles despite previous remediation commitments. Recurring findings indicate that the...
- Risk Acceptance
- A formal decision by an authorised senior manager to tolerate a finding without full remediation, typically because the cost of remediation exceeds...