ABSTRACT
According to Landoll andWilliams, the five elements that
an organization can use to structure its assurance arguments
are 1) assurance need, 2) claims, 3) evidence, 4) reasoning,
and 5) an assumption zone. Assurance need represents the
organization’s confidence expectation. Claims represent
statements that something has a particular property.
Evidence is observable data that is used within the organiza-
tion to make judgments or decisions. Reasoning represents
statements that tie evidence together to establish a claim. The
assumption zone represents the point at which claims made
by the organization can no longer be supported by evidence.
Assurance needs
