Audit scope defines the precise boundaries and extent of an independent cybersecurity assessment, determining what systems, applications, networks, data assets, physical locations, personnel, policies, and security processes will be examined. It establishes the specific objectives, evaluation criteria, and methodologies that will guide the review, ensuring the assessment remains focused on verifying compliance with regulatory requirements, industry standards, and internal security policies.

A well-defined audit scope is essential for effective governance and risk management, as it prevents scope creep while ensuring comprehensive coverage of critical security controls. By clearly outlining what is included and excluded from the review, the audit scope provides clarity to all stakeholders, enables accurate resource allocation, and supports meaningful reporting on the effectiveness of an organization's security and privacy frameworks.