An evidence map is a controlled index from each published requirement to current evidence, responsible ownership and a method for testing implementation. It is not a list of policy filenames.
Minimum fields
Record requirement code, process owner, evidence identifier, version or date, location, period covered, population, access restrictions and the audit question the evidence can answer.
Separate design, implementation and outcome evidence
A procedure shows intended design; a sampled record shows an action occurred; observation or interview tests practice and understanding; outcome data shows whether the control may be effective. Strong mapping makes those functions explicit.
Expose gaps before submission
Mark evidence as current, partial, missing, inaccessible or untested. Do not create retrospective records to fill a gap; identify the weakness, correct the process and allow enough operating evidence to accumulate.