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assurance
grounds for confidence that an entity meets its security objectives.
source: ISO15408-1, 2005
Performance of appropriate activities or processes to instil confidence that a deliverable meets its security objectives. a) Grounds for confidence that an entity meets its security objectives [ISO/IEC 15408–1].
source: ISO/IEC-TR-15443-1, 2005
In the context of this publication, the term means where, pursuant to an accountable relationship between two or more parties, an IT audit and assurance professional is engaged to issue a written communication expressing a conclusion about the subject matters for which the accountable party is responsible. Assurance refers to a number of related activities designed to provide the reader or user of the report with a level of assurance or comfort over the subject matter. For example, assurance engagements could include support for audited financial statements, reviews of controls, compliance with required standards and practices, and compliance with agreements, licenses, legislation and regulations.
source: ITAF, ISACA, 2008
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