Audit Record Content defines what has to be inside each audit record. Event Logging (03.03.01) decides which event types are logged and Audit Record Generation (03.03.03) generates and retains the records, but Audit Record Content (03.03.02) makes sure each record actually answers the questions an investigator needs: what happened, when, where, from what source, with what outcome, and who or what was involved. It has two (2) parts: include six specific pieces of content in audit records, and provide additional information as needed. Per the NIST discussion, useful content includes time stamps, source and destination addresses, user or process identifiers, event descriptions, file names, and the access control or flow control rules invoked.
A common difficulty with this requirement is assuming that because logging is turned on, the records are complete. A log entry that records that an event happened but not the source, the outcome, or the identity associated with it fails the content objectives. This requirement is about the fields inside the record, not whether logging exists.
Where things stand for companies facing the transition from NIST 800-171 R2 to R3:
The following is reproduced verbatim from NIST 800-171 R3, requirement 03.03.02 Audit Record Content. Only the formatting has been adjusted for readability. This requirement has two (2) lettered parts, and part a has six numbered sub-parts:
The source controls are AU-03 and AU-03(01) from NIST 800-53. There are no Organization-Defined Parameters (ODPs). Per the NIST discussion, event outcomes can include indicators of success or failure and event-specific results such as the security state of the system after the event, and detailed content organizations may consider includes a full text recording of privileged commands or the individual identities of group account users. You can read the requirement directly at NIST 800-171 R3, 03.03.02 (p. 22).
None (0). Requirement 03.03.02 contains no bracketed assignment, so there is no organization-defined value to select and nothing for the DoD to specify. The requirement applies as written.
Your System Security Plan (SSP) narrative for 03.03.02 therefore records how the requirement is implemented rather than a parameter you chose.
NIST 800-171A R3 breaks 03.03.02 into seven (7) determination statements, and it has no Organization-Defined Parameters (ODPs). These AOs are:
Each of the six content elements is its own objective, so an audit record that captures what, when, and where but not source, outcome, or identity leaves objectives open. An assessor will look at the actual record fields, not just the logging configuration. The full guidance on assessment methods and objects, is in NIST 800-171A R3, 03.03.02 (p. 26).
Examine: audit and accountability policy and procedures; procedures for the content of audit records; list of organization-defined auditable events; system design documentation; system configuration settings; system audit records; system incident reports; system security plan.
Interview: personnel with audit and accountability responsibilities; personnel with information security responsibilities; system developers; system administrators.
Test: mechanisms for implementing system auditing of auditable events; system audit capability.
03.03.02 maps from NIST 800-171 R2 requirement 3.3.2 (ensure that the actions of individual system users can be uniquely traced to those users so they can be held accountable for their actions):
Mapped against the seven (7) AOs, all seven (7) are indirect (moderate effort), with no net-new AOs and none with no mapping. R2 framed this as traceability, the ability to tie actions to a user. R3 restates it as a set of specific content elements each record must contain. The intent carries forward, but the indirect mapping means you should verify that your records actually contain all six elements rather than assume traceability alone covers them.
Source Controls in NIST 800-53 R5:
Secure Controls Framework (SCF) Crosswalk
Organizations running a single control set across multiple frameworks can satisfy 03.03.02 through the following SCF controls:
The crosswalks from NIST 800-171 R3 and NIST 800-171A R3 to the SCF are available at no cost through the SCF Set Theory Relationship Mapping (STRM): https://securecontrolsframework.com/start-here/set-theory-relationship-mapping-strm. The STRM also carries the relationship type for each mapping (Equal, Subset Of, Intersects With), which tells you whether an SCF control fully satisfies the requirement or only part of it. Mapping above taken from SCF 2026.3.
The following are issues teams may encounter rather than certainties. They are about record completeness, each of which needs documented evidence of due diligence and due care such as policies, standards, procedures, and configuration screenshots:
Reasonable objective evidence for an assessment is often subjective. The following examples of evidence to address NIST 800-171 R3 03.03.02 are sourced from the SCF Evidence Request List (ERL), available at https://securecontrolsframework.com/free-content/scf-download. These ERL artifacts are mapped to NIST 800-171 R3 03.03.02 through SCF controls. They establish a starting point for discussions on what an organization needs to have for evidence of due diligence and due care to withstand external scrutiny by an assessor or regulator.
Alongside these, keep the System Security Plan (SSP) narrative for 03.03.02.
With all seven (7) AOs mapping indirectly, 03.03.02 is a moderate lift focused on record completeness. A realistic sequence:
How many assessment objectives does NIST 800-171 R3 03.03.02 have? NIST 800-171A R3 breaks 03.03.02 into seven (7) assessment objectives. An assessor works through each one separately, so each needs its own evidence.
Which NIST 800-53 R5 controls does NIST 800-171 R3 03.03.02 come from? AU-03, AU-03(01).
How many Organization-Defined Parameters (ODPs) does NIST 800-171 R3 03.03.02 have? None (0). The requirement contains no bracketed assignment, so there is no organization-defined value and nothing for the DoD to specify.
Where does NIST 800-171 R3 03.03.02 sit in the NIST 800-171 R3 Kill Chain? Phase 11, Situational Awareness (SA). The Kill Chain is a phased model for sequencing R3 implementation, and it assigns this requirement to that phase.
03.03.02 Audit Record Content requires that each audit record contains what type of event occurred, when, where, its source, its outcome, and the identity involved, plus additional information as needed. It maps from R2 3.3.2 with all seven (7) assessment objectives transitioning indirectly, restating traceability as specific content elements. The recurring problem is assuming logging equals complete records. Verify that your records contain all six elements, handle identity for group accounts, add the extra content your investigations need, and keep sample records as evidence.
Authoritative sources:
Authoritative sources:
This guide reproduces U.S. Government text from NIST 800-171 R3 and NIST 800-171A R3. It is educational, not legal or assessment advice. Last reviewed: 2026-09-22.
