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

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.
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 It might be outdated or ideologically biased.

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.

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

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.
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 ?
Bootstrap: Fine tuning process assessment. IEEE Software 11, 4, 25-35.
ISO/IEC 15504-2 specifies requirements for Process Reference Models (PRM), Process Assessment Models (PAM) and process assessment methods as well as defining a measurement framework for process capability (ISO/IEC TR 155042:1998(E); Sassenburg & Kitson, 2006).
However, an energy and process assessment does require a specific talent for putting together existing ways and procedures to show the overall energy performance of a building and the processes it houses, determining how the performance can be improved, and quantifying the results.
This realization method enhances awareness of the relationship between process assessment and process measurement.
The process assessment considers the design of a company's life-insurance product development process, the organization and leadership of its product development, project management expertise, the ongoing ability to improve and govern the product development process and the cultural aids and barriers to undertaking this change.
The British Standards Institution has just produced a new kit of standards on software process assessment and quality.
"We do business process assessment and full-life cycle software development, but they wouldn't let us compete for that, and told us that they had it covered already," recalls Lansdowne.
Student Learning Process Assessment scores were reported by 143 of the participating teachers.
The program begins at each plant with a process assessment.
The two alternative assessment approaches, process assessment and integrated language assessment, each have advantages and limitations.
This would include developing a shared understanding of mission and purpose, establishing systematic process assessment, and identifying measurable outcomes.
Metamor Industry Solutions provides program and project management, proposal services, process assessment, process improvement, and technologically advanced resources and solutions to deal with complex IT problems.

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