Free compliance framework explorer — browse controls, evidence, and implementation guidance.Subscribe for updates →
SOC 247
ITSP.10.17198
ISO 42001soon
ISO 27001soon

Browse

98 controls

03.03.02Audit record contentITSP.10.171Audit and accountability

Official Requirement

A. Include the following content in audit records: 1. what type of event occurred 2. when the event occurred 3. where the event occurred 4. source of the event 5. outcome of the event 6. identity of individuals, subjects, objects, or entities associated with the event B. Provide additional information for audit records, as needed

Source: Canadian Centre for Cyber Security ITSP.10.171 (2025), adapted from NIST SP 800-171 Rev. 3

In Plain English

Every audit log entry must answer: what happened, when, where in the system, what triggered it, whether it succeeded or failed, and who was involved. If your logs do not contain all of these fields, they will not support incident investigation. Ensure your logging format captures structured data, not just free-text messages.

Help us build what matters.

Vote for the next framework, subscribe for updates, and let us know if you'd contribute.

The Trust Services Criteria referenced in this tool are published by the American Institute of Certified Public Accountants (AICPA) and incorporate principles from the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Criteria descriptions are reproduced for reference purposes. All implementation guidance, evidence recommendations, and control language are original work by Truvo Cyber. ISO 27001 and ISO 42001 are standards published by the International Organization for Standardization (ISO). Framework and standard names are the property of their respective owners. This tool is not affiliated with, endorsed by, or certified by AICPA, COSO, or ISO.

© 2026 Truvo Cyber. All rights reserved.

On-premises implementation and evidence

Structured audit record content

Implementation steps

  1. Configure Windows event logging and syslog to capture event type, timestamp, source, outcome, and identity in each record
  2. Standardize application logging to a common structured format (CEF, JSON, or syslog structured data) with all required fields
  3. Configure the SIEM to parse and validate that incoming logs contain all required fields; flag sources with incomplete records
  4. Periodically sample audit records across systems to verify completeness and correct formatting

Tools / systems

Evidence artifacts

Evidence frequency: Continuous logging; quarterly log quality review