The standards and benchmarks used to measure and present the subject matter and against which an IS auditor evaluates the subject matter(Criteria should be: Objective - free from bias, Measurable - provide for consistent measurement, Complete - include all relevant factors to reach a conclusion, Relevant - relate to 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)
