Audit preparation activities are consistently completed ahead of scheduled reviews and evidence is kept current
Periodic internal spot-checks that confirm evidence is current touch record protection indirectly, by catching missing or stale records before an external audit does.
Periodic internal spot-checks that confirm evidence is current keep the company ready for the independent review this control requires at any time.
This process control runs readiness as a rhythm of periodic internal spot-checks that confirm evidence is current and findings are fixed before an external party asks, reinforcing A.5.36.