OCEG Exam GRCA Topic 1 Question 8 Discussion

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. Reference:

ISO 19011:2018 - Guidelines for auditing management systems

COSO Internal Control -- Integrated Framework