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| meyar (Conditions you specify to limit which records are included in the result set of a query or filter) | |||
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| 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) | |||
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criteria : 3 phrases, 1 sujets |
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