When inspecting information, the Content Criteria provides a guide to evaluating the design of the control.
Content Criteria help ensure that the controls are appropriately designed to achieve their intended purpose.
Evaluating the design involves assessing whether the control's structure, procedures, and policies are adequate to mitigate identified risks and meet regulatory and organizational requirements.References:
* ISO 19011:2018 - Guidelines for auditing management systems
* COSO Internal Control - Integrated Framework