systems-based auditing

systems-based auditing
Экономика: системная ревизия

Универсальный англо-русский словарь. . 2011.

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  • 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

  • Systems Applications Products audit — is when a computer system from SAP undegoes an audit to check its security and data integrity. SAP is the acronym for Systems, Applications, Products. It is a system that provides users with a soft real time business application. It contains a… …   Wikipedia

  • auditing — ▪ accounting Introduction       examination of the records and reports of an enterprise by specialists other than those responsible for their preparation. Public auditing by independent, impartial accountants has acquired professional status and… …   Universalium

  • Comparison of BSD operating systems — There are a number of Unix like operating systems based on or descended from the Berkeley Software Distribution (BSD) series of Unix variants. The three most notable descendants in current use are FreeBSD, OpenBSD, and NetBSD, which are all… …   Wikipedia

  • 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

  • Certified Information Systems Auditor — [1] Certified Information Systems Auditor (CISA) is a professional certification for Information Technology Audit professionals sponsored by ISACA, formerly the Information Systems Audit and Control Association. Candidates for the certification… …   Wikipedia

  • Computers and Information Systems — ▪ 2009 Introduction Smartphone: The New Computer.       The market for the smartphone in reality a handheld computer for Web browsing, e mail, music, and video that was integrated with a cellular telephone continued to grow in 2008. According to… …   Universalium

  • Oversight Systems — is a US company, founded in late 2003, which develops and sells computer software that helps businesses continually check for inside fraud, errors and other problems. The software also helps public companies with the monitoring and testing of… …   Wikipedia

  • Change management auditing — Change management is an auditing procedure for mitigating risks associated with the changes made to an IT system. Limiting unauthorized changes and having proper segregation of duties controls in place is essential to reduce the risk of… …   Wikipedia

  • Comparison of file systems — The following tables compare general and technical information for a number of file systems. Contents 1 General information 2 Limits 3 Metadata 4 Features …   Wikipedia

  • African military systems to 1800 — refers to the evolution of military systems on the African continent prior to 1800, with emphasis on the role of indigenous states and peoples within the African continent. Patterns of the military art generally moved from the simple to the more… …   Wikipedia


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