A high, but not absolute, level of assurance. Reasonable assurance is the understanding that there is likelihood of some risk of material misstatement.

The practice of ensuring the confidentiality, integrity, and availability of information technology and data.

An auditor’s unbiased, objective stance towards an organization which leads to an accurate, credible report on an organization’s security and compliance.

An official examination of an organization’s systems, controls, processes, and documents against a specified framework that is conducted by independent internal or third-party persons (See also: third-party attestation, independent opinion, and internal audit).

An official examination of an organization’s systems, controls, processes, and documents against a specified framework that is conducted by independent internal or third-party persons (See also: third-party attestation, independent opinion, and internal audit).