Right to audit
- Term
- Right to audit
- Exam
- CISA & CISM
- Definition
A contract clause allowing the customer, or its auditors, to audit the provider.
- Explained
A right-to-audit clause lets the customer or its auditors assess a provider's controls. Where many customers make the same request, providers often offer independent assurance reports or certifications instead.
- In practice
A contract clause allowing the customer's auditors to inspect the provider's controls on notice.
- Often confused with
- Independent assurance report
- Exam angle
Independent assurance reports are a common alternative.
- Related