Audit
Audit: A systematic, independent, and documented process for obtaining and evaluating objectively verifiable evidence to determine the extent to which agreed-upon criteria are met. In a security context, this might involve assessing the effectiveness of controls, compliance with security policies and regulations, or the accuracy of system logging. Audits are essential for identifying vulnerabilities, ensuring […]
Attestation Engagement
Attestation Engagement: A type of assurance engagement where an independent auditor evaluates and reports on specific subject matter or assertions made by an organization, often following an established framework, resulting in a report that stakeholders can use to assess compliance and control effectiveness.
Auditing
Auditing: The systematic and independent examination of data, statements, records, operations, and performances (financial or otherwise) of an organization for a stated purpose. In the context of systems and networks, it involves the reviewing and checking of system logs, configurations, and data to ensure system integrity, performance, and reliability and to detect any signs of […]
Attribute sampling
Attribute Sampling: A statistical approach where a subset of data is selected from a larger population based on specific characteristics or “attributes.” The analysis of this sample can then be used to make inferences about the overall population. This method is often employed in various security contexts, such as network monitoring or transaction reviews, to […]
Auditor’s opinion
Auditor’s opinion: The result of an audit procedure and communicates the auditor’s level of assurance in the subject matter being audited. The opinion generally takes the form of a written statement included in the audit report, and it can be “unqualified” or “qualified” depending on whether the auditor believes the information being reviewed is fairly […]
Audit Accountability
Audit Accountability: The principle that ensures individuals or entities tasked with conducting audits are held responsible for their findings and actions. It requires that all audit activities, results, and decisions be properly documented, enabling transparency and traceability of the auditing process.