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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.
McGraw-Hill Dictionary of Scientific & Technical Terms, 6E, Copyright © 2003 by The McGraw-Hill Companies, Inc.


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.
Collins Dictionary of Sociology, 3rd ed. © HarperCollins Publishers 2000
The following article is from The Great Soviet Encyclopedia (1979). It might be outdated or ideologically biased.



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.

The Great Soviet Encyclopedia, 3rd Edition (1970-1979). © 2010 The Gale Group, Inc. All rights reserved.


(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.
Copyright © 1981-2019 by The Computer Language Company Inc. All Rights reserved. THIS DEFINITION IS FOR PERSONAL USE ONLY. All other reproduction is strictly prohibited without permission from the publisher.
References in periodicals archive ?
The following discusses 10 best practices for audit committees summarized from a list of 30 that are included in a new book on the subject by this author.
A team of 16 experienced performance auditors from seven countries reviewed our performance audit practice.
* perform procedures that more clearly link the risk assessment to the decision of what audit procedures to perform, and when.
Get current on Important issues that require special audit considerations.
While the frequency of corporate audits decreased for entities with less than $10 million in assets in FY 2004 when compared to FY 2003, the IRS audited more frequently taxpayers monitored by its Large and Mid-Size Business Division, which concentrates on taxpayers with assets exceeding $10 million.
* The MTC needs further information on whether there is a problem with states accepting audits and assessing the taxpayer all at the same time.
Leases usually contain an "audit clause," theoretically designed to protect both landlord and tenant from escalation charges.
The legislation, signed by President Bush on July 30, 2002, applies to all publicly held companies, their audit firms, and all actively working auditors.
Many professionals now believe that the Sarbane-Oxley law will eventually demand that external, independent underwriting audits be completed just as other financial audits are required.
Having the initiative and the staying power to complete two audits per year can keep a corrugator in OEM condition.
Evaluative criteria also need to be invoked in the conduct of privacy audits. Here, privacy objectives are operationalized by suitable criteria or code that must be met such as the Canadian Standards Association's Model Code for the Protection of Personal Information, as discussed.
The author served as a member of a municipal budget review task force and as chairman of a city public safety committee that evaluated law enforcement responses to various audit recommendations.