Ms:Kriteria Audit

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1. Audit Criteria Kriteria Audit ialah satu set dasar, prosedur dan keperluan yang terhadapnya bukti audit dibandingkan.

Nota: Bukti audit digunakan untuk menentukan sejauh mana: (a) kriteria audit dipenuhi, (b) dasar dilaksanakan, (c) prosedur digunakan dan (d) keperluan dipenuhi.



(Source: Business Continuity Management Institute - BCM Institute)

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