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Criteria
A set of standards against which enterprise risk management can be measured in determining effectiveness. The eight enterprise risk management components, taken in the context of inherent limitations of enterprise risk management, represent criteria for enterprise risk management effectiveness for each of the four objectives categories.
source: COSO, 2004
The standards and benchmarks used to measure and present the subject matter and against which the 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.
source: ITAF, ISACA, 2008
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