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Independent review and examination of an organisation, systems, processes, activities, project, products or records to assess the adequacy of system controls, to ensure compliance with established policies and operational procedures, and to recommend necessary changes in controls, policies, or procedures.

Systematic, independent and documented process for obtaining audit evidence and evaluating it objectively to determine the extent to which the audit criteria are fulfilled.
Source: ISO 27000 - Information Security Standards

Formal inspection and analysis to check whether a standard or set of guidelines is being followed, that records are accurate and that efficiency and effectiveness targets are being met.
Source: ITIL

See also: Inspection


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