Security testing
Security testing: The evaluation of a system or network’s resilience against potential security threats and vulnerabilities. It assesses the system’s ability to resist unauthorized access, handle unexpected inputs without failing, maintain data privacy, and ensure business continuity. Examples include penetration testing, vulnerability scanning, and security auditing, with the goal of identifying weak spots that could […]
Sequence check
Sequence check: A procedural control used to ensure that data is being processed in the intended order, usually by assigning a unique sequential identifier to each data item. In the context of data transmissions, it can be used to detect errors, duplicates, or missing data packets by verifying that the received data is in the […]
Sampling risk
Sampling risk: The risk that a sample of data used for analysis may not be representative of the population from which it was drawn. It is often used in statistical analysis to evaluate the potential for bias in data samples. Examples of sampling risk include using a sample that is too small to accurately represent […]
SAST (Static Application Security Testing)
SAST (Static Application Security Testing): A type of security testing that analyzes an application’s source code or binaries without executing the application. It helps identify security vulnerabilities early in the development process before deployment, using methods like code reviews, automated scanning, and manual testing.
Relevant audit evidence
Relevant audit evidence: The information collected during an audit process to support the conclusions drawn by the auditor. This can include financial records, transaction logs, and operational procedures, among other things. It is ‘relevant’ in that it directly influences or validates the audit findings, helping to ensure that the audit conclusions are accurate, reliable, and […]
Reliable audit evidence
Reliable audit evidence: The quality and credibility of the information gathered during an audit. The reliability of audit evidence is determined by its source and nature, and it is often higher when it is obtained from independent sources outside the entity being audited. Reliable audit evidence is trustworthy and verifiable, providing a solid basis for […]