Which key elements of testing methodology should be documented? (Select Three.)

A B D ​ A. Documentation Requirements: Proper documentation ensures transparency and traceability of the testing process and outcomes. ​ B. Sampling Method: Establishing the sampling methodology ensures that the test results are representative of the population and risks being assessed. ​ D. Test Objectives and Population Selection: These elements help align the testing approach with the identified risks and objectives, ensuring the focus is on mitigating the most critical issues. ​ CAMS-Audit emphasizes robust documentation and sampling techniques to maintain the integrity and reliability of audit findings​​.