Compliance audit: a lever for governance and performance
In this article, discover what a compliance audit is, its different forms, how it is carried out, and the importance of the audit report. You will also see why this exercise should not be perceived as a constraint, but as a lever for governance, especially in the face of cybersecurity challenges.
Compliance audit: definition and objectives
One compliance audit consists of verifying that the organization complies with the laws, standards and regulations to which it is subject. But reducing the audit to an administrative formality would be a mistake. In practice, it is a structured and methodical process, which compares the company's real practices with a precise framework (law, ISO standard, European directive, internal policy).
The audit thus makes it possible to identify differences, assess their criticality and propose improvement plans. Well conducted, it becomes a strategic management instrument that highlights the ability of an organization to control its risks and to demonstrate its reliability with respect to its partners, customers and supervisory authorities.
The objectives of a compliance audit are multiple and go well beyond simple regulatory compliance:
- Anticipate possible financial or legal sanctions by detecting faults before they are identified by a regulator.
- Strengthen the trust of customers and investors, by showing that the company relies on robust and transparent processes.
- Improving internal performance by correcting differences, standardizing practices and reducing areas of inefficiency.
- Demonstrate the maturity and resilience of the organization, by showing its ability to withstand crises and to respond quickly to the requirements of regulators.
In a context where regulations are multiplying (RGPD, NIS 2, DORA, but also sectoral requirements such as Solvency II or Basel III), compliance auditing should not be perceived as a one-off constraint but as a continuous lever for governance and competitiveness.
Depending on the industry and regulatory requirements, compliance audits can take many forms. Each meets a particular need and involves different control methods.
The different types of compliance audits
There are several types of audits:
- Regulatory : for example, check the application of the GDPR for data protection, or the NIS 2 directive for the cybersecurity of critical infrastructures.
- Normative : audits related to obtaining or maintaining certifications such as ISO 27001 (information security), ISO 9001 (quality) or ISO 14001 (environment).
- Sectorial : audits specific to certain industries, such as Basel III in banking, Solvency II in insurance, or obligations related to health data.
Beyond their regulatory or normative nature, audits also differ in the way they are conducted. This is where the distinction between internal and external audits comes in.
Internal audit or external audit: what are the differences?
A compliance audit can be conducted internally or externally, with different but complementary purposes.
- Internal Audit : conducted by the organization's teams (often the audit department, internal control or the quality department), it makes it possible to continuously check the application of procedures and to identify discrepancies before they are detected by a third party. Internal audit is part of a logic ofcontinuous improvement : it helps to test the robustness of processes, train teams and prepare the ground for external audits.
Example: an industrial company can carry out an internal ISO 45001 compliance audit (health and safety at work) to detect deficiencies before visiting the certifying body.
- External audit : conducted by an independent body, it provides a guarantee ofimpartiality and credibility. It is often mandatory to obtain or maintain a certification (ISO 27001, ISO 9001...) or to meet the requirements of a regulator (e.g. the CNIL for the RGPD, the ACPR for the financial sector). External audit offers official recognition, which is essential to reassure partners, investors and supervisory authorities.
Example: a bank audited on its DORA compliance will have to prove to a European regulator its ability to manage a major incident linked to a cloud provider.
These two approaches are inseparable: internal audit prepare and secure the upstream organization, while the external audit valid and credible compliance with third parties. A mature business combines the two to ensure that compliance is not just a one-time exercise, but a continuous and shared approach.
Whether internal or external, any audit follows a structured process, with key steps to assess compliance in a methodical manner.
How does a compliance audit take place?
An audit generally follows several key steps, but its methodology may vary depending on the framework concerned (ISO, RGPD, NIS 2, DORA), the scope audited (head office, subsidiary, service providers) and the type of audit (internal or external).
- Defining the perimeter : frame the areas concerned (processes, sites, information systems, regulations). A GDPR audit, for example, will not cover the same aspects as an ISO 27001 audit or an NIS 2 audit.
- Evidence collection and analysis : internal policy documents, processing records, operational procedures, operating procedures, computer logs, test reports... The auditor assesses the consistency between what is planned and what is actually implemented.
- Stakeholder interviews : management, jobs, technical teams, compliance managers. These exchanges make it possible to confront theory (written procedures) with the reality of daily practices.
- Field observation : depending on the case, the audit may include site visits, security tests, or even crisis simulations to assess the organization's ability to respond.
- Identifying discrepancies : comparison between the practices observed and the requirements of the regulatory or normative framework. Discrepancies are generally classified by criticality (minor, major, blocking).
- Feedback and recommendations : presentation of strengths, non-conformities and areas for improvement. Feedback can be done via a written report, but also during an oral presentation to management to facilitate understanding and decision-making.
Concrete example: during a NIS 2 audit, an auditor can verify the documentation of incident management processes, check whether deadlines for notification to authorities are met, and assess the organization's ability to maintain operational flows in the event of a cyber attack. Instead, an ISO 27001 audit will verify the implementation of the security policy, access management or the planning of disaster recovery tests.
So it exists several ways to proceed :
- Some audits prefer an approach documentary (analysis of policies, records, written evidence).
- Others include a dimension operational (interviews, field observation, simulations).
- Increasingly, audits are adopting an approach hybrid, combining compliance analysis and organizational maturity assessment.
This diversity reflects a major evolution: compliance auditing is no longer just about checking boxes, but about evaluating the real capacity of the organization to anticipate, manage and overcome risks.
At the end of this process, the audit results in a central deliverable: the audit report. A true photograph of the organization at a given moment, it is an essential tool for managing compliance actions.
The audit report: a key document
The audit report is the main deliverable of the process. It contains:
- one summary of findings, which provides an overview of strengths and areas of vulnerability,
- The List of discrepancies noted, classified by criticality level (minor, major, blocking),
- Of recommendations for corrective actions, often with suggested implementation timelines.
But an audit report should not be seen as just an administrative document. Well exploited, it becomes a real management tool.
How do I use the audit report?
- Prioritize actions : thanks to the prioritization of variances, management can focus resources on the most critical points.
- Communicate effectively : the report provides a clear basis for dialogue with COMEX, but also for raising business awareness about compliance issues.
- Define a continuous improvement plan : each identified discrepancy can be integrated into an action plan, with designated officials and follow-up deadlines.
- Preparing for future audits : the history of the observations and actions carried out becomes a valuable resource to demonstrate the progress and maturity of the organization.
- Demonstrate compliance to third parties : the report serves as evidence to supervisory authorities, insurers or business partners who require guarantees.
The value of a report also lies in its tracking : an action plan must be put in place to correct the discrepancies, with regular verification of implementation. Without this follow-up, the audit remains a simple snapshot with no lasting impact.
In some mature organizations, the audit report is no longer a static file: it is integrated into a CRM platform (Governance, Risk & Compliance) suchlike Egerie, which makes it possible to monitor the removal of discrepancies in real time, to generate dynamic dashboards and to prepare future audits more calmly.
While the audit report highlights discrepancies and suggests ways to correct them, it is still necessary to understand why these findings are strategic for the company. This is the challenge of compliance in a context of strengthened regulation.
What are the challenges for businesses?
The compliance audit is not a formality: it meets major strategic challenges:
- Avoid sanctions financial or legal.
- Building credibility with customers, partners and investors.
- Structuring internal processes, by harmonizing practices and reducing the risk of error.
- Improving cyber and regulatory maturity, in a context where controls are being strengthened (RGPD, NIS 2, DORA).
Among all the areas concerned by compliance audits, cybersecurity now occupies a central place. It has become one of the most sensitive and decisive fields of control for the sustainability of organizations.
Compliance auditing and cybersecurity
In terms of cybersecurity, compliance audits have become essential. They make it possible to verify not only the existence of technical measures, but also the coherence of governance And the organizational maturity facing digital threats.
A cyber audit generally looks at:
- The implementation of security policies (e.g. Information System Security Policy),
- The incident management : detection procedures, reaction times, reporting to the authorities,
- The training and awareness-raising for employees, often a weak link in the event of an attack,
- The compliance with legal and normative frameworks applicable to the organization.
Among the most common frameworks:
- RGPD : protection and traceability of personal data. The auditor can verify the maintenance of the processing register, the management of consents and the procedures in the event of a data leak.
- ISO 27001 : organization and continuous improvement of information security. The audit reviews the effectiveness of the ISMS (Information Security Management System) and the monitoring of action plans.
- NIS 2 : strengthened governance, proactive incident management, notification obligation. Here, the role of COMEX and management bodies is examined: the audit is not limited to technology, it also assesses the responsibility of managers.
- DORA : specific requirements for the financial sector, including digital operational resilience, management of third party providers, and advanced penetration testing.
Cyber auditing is therefore no longer just a technical check antiviruses and firewalls: it directly affects the governance, the regulatory compliance And the ability of the company to demonstrate its resilience. An organization that succeeds in a cyber audit gives credibility to its customers, reassures its investors and reinforces its legitimacy in the face of supervisory authorities.
However, it should be noted that a major evolution is under way: compliance auditing is no longer limited to a one-off check every year or every three years. More and more organizations are adopting a logic of ongoing compliance (Continuous Compliance), which consists of monitoring their key indicators in real time, automatically documenting the evidence and updating their action plans as they go along. This approach, facilitated by platforms like Egerie, makes it possible to transform the audit into a living process, integrated into the overall management of risks and cybersecurity.
Faced with the increasing complexity of requirements, audits can no longer be managed by hand alone. This is where GRC solutions provide a concrete answer to transform audit into a real governance tool.
From audit to governance: the contribution of GRC solutions
Many organizations still manage their audits with Excel files or scattered files, which makes it difficult to centralize evidence and monitor them over time.
The solutions of GREEK (Governance, Risk & Compliance) suchlike Egerie provide real added value:
- centralization of evidence in a single platform,
- continuous monitoring compliance and discrepancies,
- dynamic dashboards to dialogue with COMEX,
- scenario simulation to anticipate the impacts of an incident.
Thus, the compliance audit is no longer limited to a one-off exercise, but becomes a continuous control lever at the service of performance and trust.
Facilitate your compliance audits with Egerie
Anticipate your next audits by transforming regulatory constraints into strategic advantages.
The platform Egerie helps you:
- centralize your evidence and documentation,
- continuously monitor your compliance level,
- generate clear and adapted reports for auditors,
- demonstrate your control of cyber and regulatory risks to COMEX and the authorities.
Request a demo and discover how Egerie can simplify and enhance your compliance audits.
A compliance audit is not only an obligation: it is an opportunity to progress, structure your practices and build trust. In an environment marked by the acceleration of regulations and cyber threats, it is becoming an essential governance tool. With a structured approach and adapted solutions, auditing is becoming a real driver of competitiveness.
Moreover, it should be noted that the future of compliance audits promises to be even more dynamic. With the rise ofAI And of theautomation, companies are moving towards procedures in Real time, capable of detecting and correcting discrepancies as they happen. In this model, the Data becomes central : it feeds into governance dashboards, informs strategic decisions, and strengthens the organization's ability to demonstrate resilience at all times.
Compliance Audit FAQ
What is a compliance audit?
A compliance audit is an assessment process that verifies whether an organization is in compliance with applicable laws, regulations, and standards. It makes it possible to identify discrepancies, to propose corrective actions and to strengthen the confidence of stakeholders.
What is the difference between an internal audit and an external audit?
An internal audit is carried out by the company's teams to prepare and improve compliance on an ongoing basis. An external audit is conducted by an independent body in order to certify compliance (e.g. ISO 27001) or to meet the requirements of a regulator.
What is the purpose of an audit report?
The audit report summarizes the findings, lists the discrepancies observed and proposes recommendations. It is a key document that is used to pilot corrective actions, to inform COMEX and to demonstrate compliance to auditors or authorities.
What are the types of compliance audits?
A distinction is made between regulatory audits (RGPD, NIS 2, DORA), normative audits (ISO 27001, ISO 9001, ISO 14001), and sectoral audits specific to certain industries (finance, insurance, insurance, health, energy).
Why is compliance auditing important in cybersecurity?
Because cyber audits make it possible to verify the implementation of security policies, the management of incidents and the compliance with regulatory obligations (RGPD, NIS 2, DORA). They provide proof of maturity and strengthen the resilience of the organization.
What are the benefits of a compliance audit for a company?
An audit makes it possible to avoid sanctions, to strengthen credibility with customers and partners, to structure internal processes and to improve governance. Well exploited, it becomes a performance driver and not a simple constraint.
