Audit readiness
Reference for minimum evidence, retention, and controls for operational and fiscal audits.
reference • updated 2026-03-15
Minimum evidence set
| Domain | Evidence |
|---|---|
| Access | Member history, roles, and access changes |
| Operations | Executed runbooks and incident timelines |
| Fiscal | Reconciliation records, document states, and justifications |
| Changes | Changelog entries with impact and rollback context |
Retention rules (guidance)
- Preserve relevant operational logs for the period required by your organization policy.
- Ensure supporting records are versioned and have explicit ownership.
- Keep proof of access reviews and critical approvals.
Frequent audit questions
- Who approved changes impacting billing?
- How is idempotency enforced for critical events?
- Which procedure was used for incidents with fiscal impact?
- How is month-end reconciliation verified?