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assurance level
The amount of assurance obtained according to the specific scale used by the assurance method. NOTE 1. the assurance level may not be measurable in quantitative terms. NOTE 2. The amount of assurance obtained is generally related to the effort expended on the activities performed.
source: ISO/IEC-TR-15443-1, 2005
Practitioners should, in theory, be able to vary infinitely the level of assurance provided in assurance engagements. However, to help users understand the level of assurance being provided by the practitioner, the standards in ITAF section 2000 limit assurance to two distinct levels—a high level and a moderate level. Both attestation engagements and direct reporting engagements can be completed with either a high or a moderate level of assurance. The level of assurance appropriate for a particular engagement depends on the needs of users and the nature of the subject matter.
source: ITAF, ISACA, 2008
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