systems-based audit

systems-based audit
упр., ауд. аудит системы внутреннего контроля* (подход к аудиту, основанный на признании того, что оценка качества системы внутреннего контроля на предприятии позволит оценить качество системы бухгалтерского учета и определить степень достоверности финансовой отчетности)
Syn:
See:

Англо-русский экономический словарь.

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Смотреть что такое "systems-based audit" в других словарях:

  • systems-based audit — An approach to auditing based on the concept that by studying and assessing the internal control system of an organization an auditor can form an opinion of the quality of the accounting system, which will determine the level of substantive tests …   Accounting dictionary

  • risk-based audit — An auditing technique that responds to the risk factors in an audit by assessing the levels of risk attached to different areas of an organization s system and using the results to devise audit tests. The purpose is to focus the audit on the… …   Accounting dictionary

  • Systems Applications Products audit — is when a computer system from SAP undegoes an audit to check its security and data integrity. SAP is the acronym for Systems, Applications, Products. It is a system that provides users with a soft real time business application. It contains a… …   Wikipedia

  • Systems engineering — is an interdisciplinary field of engineering that focuses on how complex engineering projects should be designed and managed. Issues such as logistics, the coordination of different teams, and automatic control of machinery become more difficult… …   Wikipedia

  • Audit — For other uses, see Audit (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management  …   Wikipedia

  • audit software — Computer programs used by an auditor to examine an enterprise s computer files. Utility programs may be used, for example, for sorting and printing data files. Package or tailor made programs may be used to interrogate the computer based… …   Accounting dictionary

  • Audit (telecommunication) — In telecommunications, the term audit has the following meanings:* To conduct an independent review and examination of system records and activities in order to test the adequacy and effectiveness of data security and data integrity procedures,… …   Wikipedia

  • Audit ergonomique — L audit ergonomique se distingue des tests utilisateurs par l absence de participation des utilisateurs. L audit se base généralement sur une des méthodes d inspection des interfaces. Sommaire 1 Les méthodes d’inspections. 1.1 L’évaluation… …   Wikipédia en Français

  • Clinical audit — is a process that has been defined as a quality improvement process that seeks to improve patient care and outcomes through systematic review of care against explicit criteria and the implementation of change .[1] The key component of clinical… …   Wikipedia

  • Information technology security audit — A computer security audit is a manual or systematic measurable technical assessment of a system or application. Manual assessments include interviewing staff, performing security vulnerability scans, reviewing application and operating system… …   Wikipedia

  • Comparison of BSD operating systems — There are a number of Unix like operating systems based on or descended from the Berkeley Software Distribution (BSD) series of Unix variants. The three most notable descendants in current use are FreeBSD, OpenBSD, and NetBSD, which are all… …   Wikipedia


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