Skip to main content

The Complete Cookie Audit Guide

Classify Every Cookie to the Right Category and Legal Basis

The four GDPR-aligned categories, what belongs in each, and how to document a record that's defensible under Article 15.

A list of cookie names is not a classification

You can run a scan and get a list of cookie names and domains in minutes. Turning that list into a correctly classified, documented inventory, one that assigns each cookie and advertising identifier the right category and legal basis, is the part that actually holds up. Without it, you cannot show that consent was informed or specific, and every consent banner on your site rests on an uncertain foundation. This guide walks the classification and documentation work that closes that gap.

Free download

Get instant access to the guide

A 29-page, nine-chapter reference for running defensible, GDPR-compliant cookie audits, from scanning and classification through inventory, third-party review, and a sustainable audit cycle.
  • The four GDPR-aligned categories with legal basis for each
  • A worked example inventory record for a real cookie
  • The 14+ fields a defensible record must contain
The Complete Cookie Audit Guide

Download the guide

Grounded in GDPR, ePrivacy, CNIL and EDPB guidance.

Verifying you're human...

Why a one-time audit is indefensible

Most organizations treat a cookie audit as a project: scope it, scan, update the policy, close the ticket. But inventories degrade within weeks as marketing teams add analytics tags, A/B testing platforms introduce cookies without change control, and vendors update scripts that embed new third-party pixels. Under the GDPR accountability principle, compliance must be demonstrable over time, not claimed once. A stale inventory means your consent notices are likely misstating what cookies are actually active.

What's inside the guide
The four GDPR-aligned categories, with the consent requirement and legal basis for each
The 14+ fields every defensible inventory record must contain
A full worked example record for a real cookie (_ga): provider, purpose, persistence, and legal basis
The five-step process for resolving unknown-origin and uncategorized trackers
Why the strictly necessary exemption is narrow, and why A/B testing never qualifies
The 13-month CNIL persistence benchmark, and when a cookie lifetime becomes disproportionate
01
Map each cookie to one category
Assign every cookie to exactly one of the four GDPR-aligned categories by its most privacy-invasive use.
02
Document the record
Capture purpose, provider, persistence, and legal basis for every record in your inventory.
03
Resolve unknown origins
Trace, investigate, and resolve cookies of unknown origin before they fire.
04
Reconcile every scan
Reconcile each new scan against the inventory with a three-way comparison.
05
Translate to policy and cycle
Turn the inventory into accurate policy documentation and a sustainable audit cycle.

Defend every classification to a regulator

Assign the correct category and Article 6 legal basis to each cookie, so your decisions stand up to a complaint, sweep, or DSAR.

Answer an Article 15 request with real records

Produce a complete, consistent inventory record for any cookie instead of reconstructing it from memory or server logs.

Catch the trackers that scans miss

Name and handle CNAME-cloaked trackers, shadow tags, prior-consent firing, and policy drift before they become enforcement findings.

Keep your inventory accurate between reviews

Run the scan triggers and reconciliation steps that keep any given day's data collection defensible, not just the day you last scanned.

Core GDPR & ePrivacy articles

Cites GDPR Articles 4(11), 5, 6, 7, 13/14, 15, 26 and 28, and ePrivacy Directive Article 5(3).

EDPB guidance

References EDPB Guidelines 05/2020 (consent), 8/2020 (social media targeting), 2/2023 (technical scope of Art. 5(3)), and the Cookie Banner Taskforce report (January 2023).

Article 29 Working Party

Draws on Article 29 Working Party Opinion 04/2012 on Cookie Consent Exemption.

National regulator guidance

Cites CNIL's 13-month maximum tracker lifetime and guidance from the Spanish AEPD and German DSK.

TCF & the Belgian DPA

References the Belgian DPA's IAB Europe / TCF decision (Decision 21/2022, 2 February 2022) and the TCF v2.3 Global Vendor List.

Worked artifacts

Includes a worked example inventory record and four-category classification tables with legal basis per category.

Yes. Classification is the focus, but the nine chapters walk the full lifecycle: scanning, classification, inventory, third-party review, policy documentation, and a sustainable audit cycle.

Turn your cookie list into a defensible inventory

Grounded in GDPR, ePrivacy, CNIL and EDPB guidance.