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Terms for subject Information technology (11513 entries)

audit	Formal inspection and verification to check whether a standard or set of guidelines is being followed, records are accurate, or efficiency and effectiveness targets are being met
audit accountability	Performance measurement of service delivery including cost, timeliness and quality against agreed service levels
audit authority	A statement of the position within the enterprise, including lines of reporting and the rights of access
audit charter	A document approved by those charged with governance that defines the purpose, authority and responsibility of the internal audit activity
audit evidence	The information used to support the audit opinion
audit expert systems	Expert or decision support systems that can be used to assist IS auditors in the decision-making process by automating the knowledge of experts in the field
audit objective	The specific goals of an audit
audit plan	A plan containing the nature, timing and extent of audit procedures to be performed by engagement team members in order to obtain sufficient appropriate audit evidence to form an opinion
audit program	A step-by-step set of audit procedures and instructions that should be performed to complete an audit
audit responsibility	The roles, scope and objectives documented in the service level agreement (SLA) between management and audit
audit risk	The risk of reaching an incorrect conclusion based upon audit findings
audit sampling	The application of audit procedures to less than 100 percent of the items within a population to obtain audit evidence about a particular characteristic of the population
audit subject matter risk	Risk relevant to the area under review: Business risk (customer capability to pay, credit worthiness, market factors, etc.) Contract risk (liability, price, type, penalties, etc.) Country risk (political, environment, security, etc.) Project risk (resources, skill set, methodology, product stability, etc.) Technology risk
audit trail	A visible trail of evidence enabling one to trace information contained in statements or reports back to the original input source
audit universe	An inventory of audit areas that is compiled and maintained to identify areas for audit during the audit planning process
auditability	The level to which transactions can be traced and audited through a system
auditable unit	Subjects, units or systems that are capable of being defined and evaluated
auditor’s opinion	A formal statement expressed by the IS audit or assurance professional that describes the scope of the audit, the procedures used to produce the report and whether or not the findings support that the audit criteria have been met.
Augmented Backus-Naur Form	ABNF
Aural Cascading Style Sheets	ACSS