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Article 6 / ISO/IEC 27701:2019 5.2.1.2 GDPR (EU Regulation 2016/679)

Lawful basis recorded per processing activity

Demonstrate that every documented personal data processing activity has an explicitly recorded and justifiable lawful basis under applicable privacy law.

Description

What this control does

This control requires organizations to document the lawful basis for each personal data processing activity in accordance with applicable privacy regulations such as GDPR Article 6, CCPA, or other jurisdictions. Each processing activity recorded in the Record of Processing Activities (RoPA) or similar register must explicitly identify the legal ground (e.g., consent, contractual necessity, legitimate interest, legal obligation, vital interest, or public task) on which the organization relies to process personal data. This ensures transparency, accountability, and defensibility in the event of regulatory inquiry or data subject complaints. Without recorded lawful bases, organizations risk non-compliance penalties and loss of processing rights.

Control objective

What auditing this proves

Demonstrate that every documented personal data processing activity has an explicitly recorded and justifiable lawful basis under applicable privacy law.

Associated risks

Risks this control addresses

  • Regulatory enforcement actions and financial penalties for non-compliance with GDPR Article 6, CCPA, or equivalent privacy laws
  • Inability to respond adequately to data protection authority inquiries or audits due to missing legal justifications
  • Unlawful processing of personal data leading to data subject complaints, reputational damage, and loss of customer trust
  • Scope creep in data processing activities without corresponding legal review, resulting in unauthorized secondary uses
  • Failure to honor data subject rights (e.g., erasure, objection) due to unclear or invalid lawful bases
  • Legal exposure from misapplied lawful bases such as claiming consent when processing is actually required for contractual performance
  • Inability to conduct legitimate interest assessments or demonstrate balancing tests when relying on that lawful basis

Testing procedure

How an auditor verifies this control

  1. Obtain the current Record of Processing Activities (RoPA), data inventory, or processing activity register maintained by the Data Protection Officer or privacy team.
  2. Select a representative sample of at least 15-20 processing activities spanning different business functions, data types, and processing purposes.
  3. Verify that each sampled processing activity explicitly documents one or more lawful bases from the applicable legal framework (GDPR Article 6, equivalent jurisdiction).
  4. Cross-reference processing activities claiming 'consent' as lawful basis with consent management records to confirm valid, documented consent exists.
  5. For processing activities relying on 'legitimate interest', verify that a Legitimate Interest Assessment (LIA) or balancing test has been conducted and documented.
  6. Interview business process owners for 3-5 sampled activities to confirm the recorded lawful basis accurately reflects the operational reality and original intent.
  7. Review data privacy impact assessments (DPIAs) for high-risk processing to confirm consistency between lawful basis documentation and risk analysis.
  8. Test that lawful basis documentation has been updated when processing purposes or legal grounds have changed by reviewing change logs or version history.
Evidence required Collect the complete Record of Processing Activities or data inventory with lawful basis fields populated, screenshots showing lawful basis entries for sampled activities, Legitimate Interest Assessments for processing relying on that basis, consent records or consent management platform exports, DPIA documents referencing lawful bases, interview notes or email confirmations from business process owners, and change management records showing updates to lawful basis documentation.
Pass criteria All sampled processing activities have a documented lawful basis that is legally appropriate for the processing purpose, supported by required assessments or records (such as consent or LIAs), and confirmed as accurate by business process owners.

Where this control is tested

Audit programs including this control