| IT |
A formal statement expressed by the IS audit or assurance professional that describes the scope of the audit, the procedures used to produce the report and whether or not the findings support that the audit criteria have been met. (The types of opinions are: Unqualified opinion: Notes no exceptions or none of the exceptions noted aggregate to a significant deficiency Qualified opinion: Notes exceptions aggregated to a significant deficiency (but not a material weakness) Adverse opinion: Notes one or more significant deficiencies aggregating to a material weakness) |
