What does penetration test mean on the CPA exam?
Penetration test. An authorized simulated attack that tries to actually exploit weaknesses, as opposed to a vulnerability scan, which only lists what might be exploitable.
Defined against NIST SP 800-115.
Which CPA exam sections use penetration test?
Penetration test appears in the ISC section of the CPA exam.
Related terms
- dual-purpose test: One procedure that tests a control and substantively tests the transaction at the same time, on the same sample.
- operating effectiveness: Whether a control actually worked across the period, as opposed to whether it was well designed.