Audit Information systems & IT Security
Audit Information systems & IT Security
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Audit Information systems & and IT Security

Information System audit and IT Security

Definitions and Terminology

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z



Reasonable Assurance



The concept that enterprise risk management, no matter how well designed and operated, cannot provide a guarantee regarding achievement of an entity’s objectives. This is because of Inherent Limitations in enterprise risk management.

source: COSO, 2004


A level of comfort short of a guarantee but considered adequate given the costs of the control and the likely benefits achieved.

source: ITAF, ISACA, 2008



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Auditing Security and IT Systems
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