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

Information System audit and IT Security

Definitions and Terminology

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Upper limit deviation rate


the statistically derived estimate of the deviation rate based on the sample results, for which there is a remote likelihood that the true deviation rate in the population exceeds this rate (refer to AICPA Audit and Accounting Guide, Audit Sampling).

source: Framework for Evaluating Control Excepti:IIA:2004


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