audit

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audit

[′ȯd·ət]
(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.

audit

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.

Audit

 

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.

audit

(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 ?
The purpose of the ISO/IEC 15504 standard for process assessment is to determine the process capability as a basis for the process improvement (ISO/IEC TR 15504-1:1998(E)) (shown in Fig.
This feature was included because there may be organizations that are not familiar enough with the process assessment models to start using a system based on them.
The resulting improvements from both a product and a process assessment will have long-term benefits for a company's ability to gain and sustain a competitive advantage in the marketplace.
The kit of international standards on Software Process Assessment will deliver the following benefits to industry and software users: software suppliers will submit to just one process assessment scheme (presently numerous schemes are used) software development organizations will have a tool to initiate and sustain a continuous process improvement with, and supports, the business needs of the organization programme managers will have a means to ensure that their software development is aligned with, and supports, the business needs of the organisation.
Students also nearly met level 3 of the Student Learning Process Assessment, namely, "Revises the process or product in ways that serve the purpose of the process or product.
Our prime focus is the development of a common, reference model for test process assessment and improvement in IT organizations.
Defense Science Board Summer Study on Transformation: A Process Assessment," from February 2006
Features include: processing effects on quality, applying food engineering standards to food processing, guidelines for novel methods of process assessment and more.
In 2012 the Torino Process assessment has been undertaken as a VET reform self-asse
The CMMI Framework is also consistent and compatible with the ISO/IEC 15504 Technical Report for Software Process Assessment (ISO 98).
The COBIT process assessment approach will be integrated into the upcoming COBIT 5 in early 2012.
Tenders are invited for Human Resources Department Internal Review, Analysis, Process Assessment & Reporting, Staff Augmentation and Related Services.

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