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 ?
Contractual agreements, prompt payment laws, payer settlement agreements, and other statutes may govern when a retrospective audit and overpayment recovery is allowed to occur.
This study defines individuals as 'time limited' if, at the time of survey (November 2005) they were not high risk drinkers (scores less than an eight on the AUDIT), but were high risk drinkers during college (scores an eight or more on the Retrospective AUDIT).
We undertook a retrospective audit to assess the value of the addition of serum total protein to liver and bone profiles in detecting new patients with paraproteins.
Integrated with the 3M Coding and Reimbursement System, this software gives providers the option of using the software as a retrospective audit tool or as a way to examine coding transactions record-by-record during the coding process.
The problem was uncovered by a retrospective audit of women with cervical cancer.
The goal of this retrospective audit was to review patients attending the urology nurse consultant-led bone support clinic for bone-targeted therapies and the incidence of ONJ.
It was a retrospective Audit conducted at Aga Khan University Hospital Karachi .
A retrospective audit was conducted by assessing emergency department, critical care unit admission record books and medico-legal mortuary report files over a two-year period (January 2010 to December 2011), as well as reviewing patient demographics and the mechanism of trauma in patients.
We used a retrospective audit design to analyse one renal unit's PD patient cohort rates of peritonitis, and although our findings are tentative given the small sample size, we did follow patients for up to 24 months after commencement of PD.
This retrospective audit looked at patients who have had their postoperative assessment at the referring practice between July 2011 and December 2012.
Anaesthetic documentation at caesarean section: a retrospective audit. Int J Obstet Anesth 2006; 15:S21:P17.
It can also be argued that early gall bladder cancer (pT1) missed on macroscopic examination needs no further surgery apart from cholecystectomy.15 Oommen et al also in a retrospective audit of histopathological findings of all gall bladders removed during four years from 2000 to 2004 found only one cancer of gall bladder out of 976 specimens.16