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Research Note

A.8.30 Audit Evidence Pack

  • Updated Jun 17, 2026
  • Read 02 mins read
  • Status reviewed

- Contracts include secure development, testing, IP, audit, and training requirements. - Supplier deliverables have test and review evidence. - Findings are tracked to closure o...

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What the auditor wants to verify

Audit objective

Verify that outsourced system development is directed, monitored, reviewed, and contractually controlled by the organization.

Evidence to request

Evidence Purpose
Outsourced development supplier list Shows scope is known
Supplier development risk assessment Shows risks were evaluated
Contract/SOW security clauses Shows requirements are defined
Supplier responsibility matrix Shows accountability is assigned
Supplier monitoring records Shows ongoing review
Code review and security test evidence Shows deliverables were checked
Vulnerability/defect tracker Shows issues are managed
IP/licence review Shows ownership and legal controls
Acceptance sign-off Shows controlled approval

Strong evidence

  • Contracts include secure development, testing, IP, audit, and training requirements.
  • Supplier deliverables have test and review evidence.
  • Findings are tracked to closure or formally accepted.
  • Supplier or subcontractor risks are reviewed.
  • Supplier development evidence is reviewed before acceptance.

Weak evidence

  • Generic contract with no security requirements.
  • Supplier assurance is verbal.
  • Security testing is not required or reviewed.
  • No visibility into subcontractors.
  • Acceptance is based only on functional delivery.

Sample interview questions

  • Which suppliers perform development for the organization?
  • How are supplier development risks assessed?
  • What security clauses are mandatory in development contracts?
  • What evidence must suppliers provide before acceptance?
  • How are supplier vulnerabilities tracked and retested?
  • What happens when a supplier changes tools, subcontractors, or responsibilities?

Common nonconformities

  • Outsourced development is not in the risk assessment.
  • Contracts omit secure development or testing obligations.
  • Supplier deliverables are accepted without security review.
  • Audit rights or assurance routes are missing for high-risk work.
  • IP ownership or licence obligations are unclear.
  • Audit
  • Evidence
  • A8 30
  • Iso27001

Note Metadata

Aliases: A.8.30 Evidence

Source: 04 Audit Evidence Packs/A.8.30 Audit Evidence Pack.md

Graph-sourced resources

Templates and evidence

Auditor evidence packs

Evidence collections and audit-facing verification material.