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.
Individuals were considered an "adult persistent" high risk drinkers if they received a score of eight or more on the Retrospective AUDIT screening AND received an eight or more on the current AUDIT screening AND/OR received past treatment for an alcohol or drug abuse disorder.
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.
TruGuard enables payers with existing PBM contracts to verify and pay only for correctly priced and adjudicated claims, prior to payment, rather than relying on a manual, annual, less efficient retrospective audit.
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.
A limitation is that the study design was a retrospective audit and as such suffers from deficiencies inherent with this methodology; diagnoses other than tuberculosis were based on judgement from clinicians and did not have strict inclusion and exclusion criteria.
A retrospective audit of 100 sets of consecutive operation notes was conducted at Frere Hospital, the notes being analysed using the RCS Guidelines.
METHODS: A retrospective audit of all adult patients admitted to A&E, CDU, Critical Care Outreach and for one week patients on general surgery wards were performed.