ISO 27001 Annex A 5.33 Audit Checklist

The ultimate audit guide to ISO 27001 Annex A 5.33 Protection of records

1. Record Retention and Disposal Schedule Verified

Verification Criteria: A formalised schedule exists that categorises record types and defines specific retention periods based on statutory, regulatory, and business requirements.

Required Evidence: Approved Document Retention and Disposal Schedule (RDS) with version history and management sign-off.

Pass/Fail Test: If the organisation cannot produce a schedule that maps record types to specific legal or business retention durations, mark as Non-Compliant.

2. Physical Record Storage Security Confirmed

Verification Criteria: Physical records are stored in secure environments that protect against unauthorised access and environmental hazards (fire, flood, humidity).

Required Evidence: Physical access logs for archive rooms, fire suppression system certificates, and environmental monitoring logs.

Pass/Fail Test: If sensitive physical records are stored in an unlocked or unmonitored area lacking environmental protection, mark as Non-Compliant.

3. Digital Record Encryption and Confidentiality Validated

Verification Criteria: Records containing sensitive or classified information are protected with cryptographic controls during storage to prevent unauthorised disclosure.

Required Evidence: Technical configuration report showing AES-256 (or equivalent) encryption at rest for the primary document management system (DMS) or file servers.

Pass/Fail Test: If “Confidential” or “Secret” digital records are stored in clear-text on shared drives accessible to non-authorised personnel, mark as Non-Compliant.

4. Record Integrity and Falsification Controls Verified

Verification Criteria: Technical measures such as digital signatures, hashing, or WORM (Write Once Read Many) storage are used to prevent unauthorised modification of records.

Required Evidence: System logs showing hash verification success or configuration settings for immutable storage buckets.

Pass/Fail Test: If a record can be edited or deleted by a standard user without a corresponding entry in a protected audit trail, mark as Non-Compliant.

5. Personal Identifiable Information (PII) Alignment Confirmed

Verification Criteria: The protection of records aligns with relevant data privacy legislation (e.g., UK GDPR) regarding the processing of personal data.

Required Evidence: Data Privacy Impact Assessment (DPIA) for the record management system and evidence of PII masking or pseudonymisation where required.

Pass/Fail Test: If records containing PII are retained beyond the statutory limit defined in the privacy policy without a legal hold, mark as Non-Compliant.

6. Secure Disposal of Expired Records Evidenced

Verification Criteria: Records reaching the end of their retention period are destroyed or deleted using secure methods that prevent reconstruction.

Required Evidence: Certificates of destruction from certified third-party shredding vendors or secure erasure logs for digital media (e.g., Blancco reports).

Pass/Fail Test: If expired sensitive records are found in standard waste bins or deleted via simple “Recycle Bin” emptying without secure overwriting, mark as Non-Compliant.

7. Statutory and Regulatory Retention Alignment Verified

Verification Criteria: The retention periods defined in internal policies are cross-referenced and aligned with specific local and international laws (e.g., Companies Act, Tax laws).

Required Evidence: Legal and Regulatory Register showing the mapping of specific laws to internal record-keeping procedures.

Pass/Fail Test: If internal retention periods for financial or tax records are shorter than the legally mandated minimums, mark as Non-Compliant.

8. Record Access Control Lists (ACLs) Validated

Verification Criteria: Access to records is strictly restricted based on the principle of least privilege and “need-to-know” criteria.

Required Evidence: Permissions report from the DMS or File Server showing restricted access to sensitive folders based on job roles.

Pass/Fail Test: If “Read” or “Write” access to sensitive HR or Legal records is granted to the “Everyone” or “All Users” group, mark as Non-Compliant.

9. Metadata and Audit Trail Integrity Confirmed

Verification Criteria: Metadata (author, creation date, modifications) is preserved with the record, and audit logs of record access are maintained and protected.

Required Evidence: Sample of record properties showing preserved metadata and a protected log of administrative access to the archive.

Pass/Fail Test: If system administrators can modify or delete record audit trails to hide unauthorised access, mark as Non-Compliant.

10. Record Redundancy and Recovery Testing Verified

Verification Criteria: Essential records are backed up or replicated to a secondary location to ensure availability following a disaster or system failure.

Required Evidence: Backup success logs for the record management system and a successful restore test report from within the last 12 months.

Pass/Fail Test: If no backup exists for essential records, or if the most recent restoration test for the archive failed, mark as Non-Compliant.

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