Criteria

The standards and benchmarks used to measure and present the subject matter and against which an IS auditor evaluates the subject matter.

In an attestation engagement, benchmarks against which management's written assertion on the subject matter can be evaluated. The practitioner forms a conclusion concerning subject matter by referring to suitable criteria.


Criteria

The standards and benchmarks used to measure and present the subject matter and against which an IS auditor evaluates the subject matter.

In an attestation engagement, benchmarks against which management's written assertion on the subject matter can be evaluated. The practitioner forms a conclusion concerning subject matter by referring to suitable criteria.

Used in methodology