Biblio

This article analyzes the possibilities of using cognitive approaches in forming expert assessments for solving information security problems. The experts use the contextual approach by A.Yu. Khrennikov’s as a basic model for the mathematical description of the quantum decision-making method. In the cognitive view, expert assessments are proposed to be considered as conditional probabilities with regard to the fulfillment of a set of certain conditions. However, the conditions in this approach are contextual, but not events like in Boolean algebra.

An Information security audit is a process of obtaining objective audit evidence and evaluating it objectively for compliance with audit criteria. Given resource constraints, it's advisable to focus on obtaining evidence that has a significant impact on its effectiveness when developing an audit program to organize the audit. The person managing the audit program faces an urgent task developing an audit program, taking into account the information content of extracted evidence and resource constraints. In practice, evidence cannot be evaluated correctly directly in numerical scales, so they are forced to use less informative scales. The purpose of scientific research is to develop a methodology for assessing the materiality of audit evidence using expert assessments, their statistical processing, and transition to quantitative scales. As a result, the person managing the audit program gets a tool for developing an effective audit program.