The standards and benchmarks used to measure and present the subject matter and against which the IS auditor evaluates the subject matter. Criteria should be: Objective—free from bias Measurable—provide for consistent measurement Complete—include all

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1. The standards and benchmarks used to measure and present the subject matter and against which the IS auditor evaluates the subject matter. Criteria should be: Objective—free from bias Measurable—provide for consistent measurement Complete—include all