Inventory and reconciliation of the holdings, records, and procedures of a COMSEC account ensuring all accountable COMSEC material is properly handled and safeguarded. An audit must include an administrative review of procedures, a 100% sighting of all TOP SECRET keying material marked CRYPTO (both physical and electronic) to include hand receipt holders, and a random sampling of all other applicable material (including other keying material, classified and unclassified COMSEC equipment on hand in the account, and on hand receipt).
Sources:
CNSSI 4009-2015
from
NSA/CSS Manual Number 3-16 (COMSEC) - Adapted