system-based audit

См. также в других словарях:

• systems-based audit — An approach to auditing based on the concept that by studying and assessing the internal control system of an organization an auditor can form an opinion of the quality of the accounting system, which will determine the level of substantive tests …   Accounting dictionary

• risk-based audit — An auditing technique that responds to the risk factors in an audit by assessing the levels of risk attached to different areas of an organization s system and using the results to devise audit tests. The purpose is to focus the audit on the… …   Accounting dictionary

• Audit — For other uses, see Audit (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management  …   Wikipedia

• audit software — Computer programs used by an auditor to examine an enterprise s computer files. Utility programs may be used, for example, for sorting and printing data files. Package or tailor made programs may be used to interrogate the computer based… …   Accounting dictionary

• audit software — Computer programs used by an auditor to examine an enterprise s computer files. Utility programs may be used, for example, for sorting and printing data files. Package or tailor made programs may be used to interrogate the computer based… …   Big dictionary of business and management

• Audit (telecommunication) — In telecommunications, the term audit has the following meanings:* To conduct an independent review and examination of system records and activities in order to test the adequacy and effectiveness of data security and data integrity procedures,… …   Wikipedia

• Voter Verified Paper Audit Trail — (VVPAT) or Verified Paper Record (VPR) is intended as an independent verification system for voting machines designed to allow voters to verify that their vote was cast correctly, to detect possible election fraud or malfunction, and to provide a …   Wikipedia

• Clinical audit — is a process that has been defined as a quality improvement process that seeks to improve patient care and outcomes through systematic review of care against explicit criteria and the implementation of change .[1] The key component of clinical… …   Wikipedia

• Information technology security audit — A computer security audit is a manual or systematic measurable technical assessment of a system or application. Manual assessments include interviewing staff, performing security vulnerability scans, reviewing application and operating system… …   Wikipedia

• Information technology audit process — Information technology audit process:Generally Accepted Auditing Standards (GAAS)In 1947, the American Institute of Certified Public Accountants (AICPA) adopted GAAS to establish standards for audits. The standards cover the following three… …   Wikipedia

• Federal Reserve System — FRB and FED redirect here. For other uses, see FRB (disambiguation) and FED (disambiguation). Federal Reserve System …   Wikipedia