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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 ?
A concept of the software life cycle process assessment model is shown in Fig.
Also, the heavy emphasis on the software process assessment model which has been selected may be a factor of uncertainty.
With the inclusion of the student motivation measures, the Student Learning Process Assessment and the Student Product Assessment, a more sophisticated model could be derived and tested.
In the engineering companies studied, process assessment refers to two types of quality assurance.
Software Process assessment and Improvement, The BOOTSTRAP Approach.
Process Assessment Benchmarking and Best Practices to Meet the Goals Described in the Introduction Trends (what works, what doesn t for a city of our size)
The CMMI Framework is also consistent and compatible with the ISO/IEC 15504 Technical Report for Software Process Assessment (ISO 98).
The objective of the SPICE project is to harmonize existing process assessment approaches by identifying a common framework.
The COBIT process assessment approach will be integrated into the upcoming COBIT 5 in early 2012.
In 2012 the Torino Process assessment has been undertaken as a VET reform self-asse
SGS Consumer Testing Services offers a complete range of services including testing, product inspection, process assessment and technical assistance, working across markets all over the globe.
This is an extreme of the enemy's acquisition environment that our deployed armed forces currently experience on a daily basis, and this is why the January 2006 Defense Acquisition Process Assessment considers revamping the DoD's acquisition system a matter of national security rather than one of trivial expediency.

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