The vocabulary, in plain words
Every term carries what it is and why a practitioner cares. The second line is the part that makes it usable. Free at every tier, because vocabulary is the first barrier into this work and the wrong thing to charge for.
C
- Control owner
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The named person accountable for a control operating and for the evidence it produces.
A control without an owner is one nobody notices failing. Ownership is what turns a control description into something testable.
Taught in AUD-201 · See also: evidence, risk-acceptance
P
- Population and sample
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The complete set of instances in which a control should have operated during a period, and the subset selected for testing.
A conclusion about a sample only holds if the population was complete, and an export from one system is a list rather than a population.
Taught in AUD-210 · See also: evidence, itgc
S
- Scope
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The decision about which entities, systems, products, environments and data a programme or certification covers, and what is excluded and why.
It is the single largest lever over cost, and it is a decision rather than a discovery. Unbounded scope is how ninety days becomes eighteen months.
Taught in AUD-250 · See also: obligation-register, soa
Maintained by the association. A term here is a summary; the course named beside it is where the practice is taught.