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(computer science)
The operations developed to corroborate the evidence as regards authenticity and validity of the data that are introduced into the data-processing problem or system.


a process in which the performance of organizations is monitored by independent agencies. Compared with direct observation and control of behaviour (see SURVEILLANCE), audit usually does its work by an examination of the records of the processes and/or outcomes of organizational activity Audits are a prominent part of what has been termed the ‘new governance’ in contemporary advanced societies. As well as the more familiar financial audits of business organizations, there are today organizational audits of hospitals, schools and universities as well as environmental audits. See also AUDIT SOCIETY.



a check of the business and financial activity of enterprises, organizations, institutions, or individual officials for a certain period of time; one of the forms of subsequent review.

In the USSR all state and cooperative enterprises are audited. The audit is generally conducted once a year; organizations that do not directly conduct business operations must be audited at least once every two years. When necessary an audit may be made at any time (surprise audit). Audits are included in the functions of agencies of state control and intradepartmental control agencies. They were instituted by the Apr. 15, 1936, decree of the Soviet of Peoples’ Commissars of the USSR entitled Intradepartmental Financial Control and Auditing of Institutions, Enterprises, Economic Organizations, and Construction Projects.

The purposes and general procedure of the audit are regulated by governmental resolutions and departmental instructions. The primary purposes of the audit are to check fulfillment of state plans; check the legality of economic transactions and compliance with financial and estimate discipline; monitor the security of socialist property; check the correctness of bookkeeping records and the quality of documentary records underlying bookkeeping entries; and check the correctness of materials accounting in storage business. Auditing helps uncover abuses, unused reserves, and losses owing to unproductive use of time and identifies positive experience in the work of the organizations being audited, thus promoting stronger business accountability and economy measures.


(1) A formal examination by certified auditors of systems, programming, operations and security to determine compliance with internal policies and procedures or with external standards. An audit is often used to satisfy legal requirements of regulatory agencies and laws. See assessment, COBIT, COSO, ISO/IEC 27000, SAS 70 and SSAE 16.

(2) An examination of systems, programming and datacenter procedures in order to determine the efficiency of computer operations.
References in periodicals archive ?
Beyond the obvious, one additional problem with a targeted government audit is that governmental investigative authorities tend to swarm once wrongdoing in the private sector has been established, and this will compound the initial problem greatly,
However, she also noted that, should the legislation be enacted, many IPAs will no longer be willing to do state and local government audits for a variety of reasons.
on financial control and internal audit and on amendments to certain laws, as amended (hereinafter the Law on inspection and audit) to ensure the effective exercise of government audits through an entity that is professional, personal and material conditions for the exercise of government audit.
The latest fine has sparked questions and speculation over its timing, as Koc Holding's subsidiaries were the targets of previous government audits amid a tension between the government and Koc, Turkey's largest conglomerate.
Workload compression, combating attempts to mandate audit firm rotation for required government audits and concerns over patenting tax strategies remain high legislative priorities for the 110th Congress.
The center will increase awareness of the importance of high-quality government audits and raise the profile of and deliver useful resources to its member firms.
Those higher taxes and fees, according to the association, would come on the heels of news media reports and government audits that found more than $10 billion in tax funds have been wasted by fraud and abuse in state and local governments over the past four years.
There's no getting around it, government audits can be a pain in the neck.
Duperron will also advise and assist in the development of AICPA products and services related to state and local government audits.
The only clouds on the SBA's performance record arose from government audits reported earlier this year.

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