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A.8.24 / SC-12 / SC-13 ISO/IEC 27001:2022 Annex A NIS2

Are policies and use of cryptography (encryption, key management) documented and applied (Art 21.2.h)?

Demonstrate that cryptographic policies are formally documented, specify implementation requirements for encryption and key management lifecycle activities, and are consistently applied across systems handling sensitive or critical data.

Description

What this control does

This control ensures that the organization maintains comprehensive written policies governing the use of cryptographic controls, including encryption algorithms, key lengths, key generation, distribution, storage, rotation, and destruction procedures. The policies must define where and how cryptography is applied across systems, data at rest, data in transit, and backups, along with roles and responsibilities for cryptographic key management. Under NIS2 Article 21.2.h, entities must document these cryptographic measures as part of their cybersecurity risk management framework, ensuring consistent application across the organization's infrastructure and alignment with current cryptographic standards.

Control objective

What auditing this proves

Demonstrate that cryptographic policies are formally documented, specify implementation requirements for encryption and key management lifecycle activities, and are consistently applied across systems handling sensitive or critical data.

Associated risks

Risks this control addresses

  • Unauthorized access to sensitive data due to inconsistent or absent encryption implementation across systems and data stores
  • Cryptographic key compromise resulting from undocumented or ad-hoc key generation, storage, and rotation practices
  • Use of deprecated or weak cryptographic algorithms (e.g., MD5, SHA-1, DES) due to absence of policy-driven standards
  • Loss of encrypted data accessibility when key management procedures are not documented and keys are lost or corrupted without recovery mechanisms
  • Regulatory non-compliance and financial penalties under NIS2 for failing to document mandatory cryptographic risk management measures
  • Insider threats exploiting uncontrolled access to cryptographic keys stored in plaintext or weakly protected key stores
  • Data breaches during transmission when encryption policies fail to mandate TLS/SSL for sensitive communications channels

Testing procedure

How an auditor verifies this control

  1. Obtain and review the current cryptographic policy document(s), verifying they include encryption standards, approved algorithms, key lengths, and key management lifecycle procedures.
  2. Inventory all systems, applications, and data stores identified as requiring cryptographic protection per the organization's data classification scheme.
  3. Select a representative sample of at least 5-7 systems across different categories (databases, file servers, cloud storage, communication channels) from the inventory.
  4. For each sampled system, inspect configuration settings to verify encryption is enabled and matches policy specifications (algorithm type, key length, mode of operation).
  5. Review key management procedures documentation and verify evidence of key generation, secure storage (HSM, key vault), rotation schedules, and destruction processes.
  6. Interview personnel responsible for cryptographic implementation (system administrators, security engineers) to confirm awareness of policies and adherence to documented procedures.
  7. Examine access control logs for cryptographic key stores to verify that only authorized personnel have access and that access is logged and monitored.
  8. Review recent security assessments, vulnerability scans, or penetration test reports to confirm no findings related to weak cryptography or exposed keys in the last audit period.
Evidence required Collect the complete cryptographic policy document with approval signatures and version history, configuration exports or screenshots showing encryption settings from sampled systems (e.g., database TDE configuration, disk encryption status, TLS cipher suites), key management system access logs showing authorized personnel only, key rotation schedules with completion timestamps, and excerpts from recent security assessment reports confirming cryptographic controls. Include documented procedures for key generation, storage, backup, rotation, and destruction with evidence of execution such as change tickets or automation logs.
Pass criteria The control passes if a complete cryptographic policy exists covering encryption and key management requirements, evidence demonstrates consistent application of documented cryptographic standards across all sampled systems with approved algorithms and key lengths, key management lifecycle procedures are documented and followed with audit trails, and no critical or high-severity findings related to weak cryptography or key management exist in recent assessments.