Auditee
Definition
The organization or organizational unit being audited. In planning, the auditee provides key inputs: system inventory, risk register, previous audit findings, control documentation, and access to personnel for interviews.
Related terms
- Audit criteria
- The standards, policies, or requirements against which audit evidence is compared. Common criteria include ISO/IEC 27001, NIST SP 800-53, PCI-DSS, and the...
- Audit objectives
- The questions the audit is designed to answer, stated in terms of control criteria. For example: do access management controls satisfy the...
- Audit plan
- The document that translates scope and objectives into a structured programme of fieldwork: what will be tested, how, by whom, on what...
- Audit scope
- The documented boundaries of an audit: which systems, processes, organizational units, locations, and time periods are included. Scope is agreed between auditor...
- Scope creep
- The unintended expansion of a penetration test beyond the agreed boundaries, either because testers follow a vulnerability chain into an out-of-scope system...
Explained in
- Audit Planning and Scope DefinitionThe organization or organizational unit being audited. In planning, the auditee provides key inputs: system inventory, risk register, previous audit findings,...