Privileged Access Account Audit

Inspection template for reviewing admin and super-user accounts for business justification, least-privilege alignment, MFA enforcement, and immutable logging of privilege changes.

Audit Scope and Account Inventory

• Audit period and scope are documented
  Record the review period, in-scope systems, environments, and account types covered by the audit.
• Privileged account inventory is complete and current
  Inventory includes administrator, root, super-user, domain admin, cloud admin, database admin, and other elevated accounts.
• Service and shared privileged accounts are identified separately
  Shared, break-glass, and service accounts with elevated rights are listed separately from named user accounts.
• Account owner or system custodian is assigned
  Each privileged account has a documented owner responsible for justification and periodic review.
• Last review date is recorded for each privileged account
  Capture the most recent access review date for each account or account group.

Justification and Least Privilege

• Business justification exists for each privileged account
  Confirm a documented operational need for elevated access, tied to role, function, or support obligation.
• Privilege level matches job role or support function
  Verify the assigned permissions are consistent with least privilege and do not exceed the user's current responsibilities.
• Unused or dormant privileged accounts are disabled or removed
  Accounts with no recent legitimate use are disabled, removed, or placed under documented exception control.
• Temporary elevation has an expiration date
  Time-bound elevation or just-in-time access includes an end date or automatic revocation control.
• Exceptions to least privilege are documented and approved
  Any over-privileged or legacy access is supported by a documented exception, risk acceptance, and approval.

Authentication and MFA Controls

• Multi-factor authentication is enforced for privileged accounts
  MFA is required for interactive sign-in to privileged accounts across all in-scope systems where technically feasible.
• Privileged remote access requires MFA and strong authentication
  Remote administration paths use MFA, strong passwords or equivalent controls, and approved remote access methods.
• Break-glass accounts are protected and monitored
  Emergency access accounts are tightly controlled, excluded from routine use, and subject to enhanced monitoring and review.
• Password and credential rotation is defined for privileged accounts
  Credential rotation or vaulting requirements are documented for privileged and shared accounts.
• Privileged session controls are in place where applicable
  Session recording, command logging, or privileged access management controls are enabled for high-risk administrative activity where applicable.

Logging, Monitoring, and Change Traceability

• Privilege changes are logged immutably
  Additions, removals, and modifications to privileged access are recorded in tamper-evident or immutable logs.
• Administrative log entries include actor, target, action, and timestamp
  Logs capture who made the change, which account was affected, what changed, and when it occurred.
• Logs are retained per policy and protected from alteration
  Retention, access restrictions, and integrity protections are defined for privileged access logs.
• Alerts exist for privilege escalation or unusual admin activity
  Monitoring detects unexpected role changes, new admin creation, failed MFA attempts, or anomalous privileged use.
• Recent log review evidence is available
  A recent review of privileged activity logs is documented with findings and follow-up actions where needed.

Exceptions, Findings, and Sign-Off

• Deficiencies and non-conformances are documented
  List each finding with affected account, control gap, risk statement, and evidence reference.
• Corrective actions and owners are assigned
  Document remediation steps, responsible owner, and target completion date for each finding.
• Audit conclusion
  Overall result of the privileged access account audit.
• Inspector signature
  Signature of the person completing the audit.