Audit documentation refers to the comprehensive collection of records, evidence, and artifacts created and maintained throughout a systematic audit process. In the context of cybersecurity, governance, and compliance, this documentation substantiates auditor findings, supports conclusions, and demonstrates an organization's adherence to internal policies, regulatory requirements, and industry standards such as GDPR, HIPAA, or ISO 27001. It encompasses all relevant information from initial planning and risk assessments through test execution, deficiency identification, and corrective action recommendations.

This documentation provides a verifiable audit trail that includes control descriptions, testing methodologies, sample selections, observations, stakeholder communications, and evidence of remediation efforts. For cybersecurity audits specifically, it details the effectiveness of information security controls, data protection measures, and privacy safeguards. Well-maintained audit documentation is essential for organizational accountability, enabling independent review, supporting the re-performance of audit procedures, and providing objective proof of due diligence in managing cyber risks and maintaining regulatory compliance.