The parameters of an assessment include Scope, Criteria, and Nature of Testing. These elements define the boundaries and focus of the assessment:
Scope:Defines the areas, processes, and activities to be assessed.
Criteria:Specifies the standards, policies, and regulations against which the assessment will be conducted.
Nature of Testing:Describes the types and extent of testing procedures that will be employed to gather evidence and evaluate compliance and performance.
These parameters ensure that the assessment is well-structured, targeted, and aligned with the objectives and requirements of the organization.References:
ISO 19011:2018 - Guidelines for auditing management systems
COSO Internal Control – Integrated Framework
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