Большой англо-русский и русско-английский словарь. 2001.
continuous audit — ➔ audit1 * * * continuous audit UK US noun [C or U] ► ACCOUNTING an examination of a company s accounts which is made regularly through the year rather than just at the end of the year: »A continuous audit can identify suspicious transactions… … Financial and business terms
Continuous Audit — An auditing process that examines accounting practices continuously throughout the year. Continuous audits are usually technology driven and designed to automate error checking and data verification in real time. A continuous audit driven system… … Investment dictionary
Continuous auditing — is the independent application of automated tools to provide assurance on financial, compliance, strategic and operational data within a company. Continuous auditing uses a set of tools to assure the internal control system is functioning to… … Wikipedia
Continuous monitoring — is the process and technology used to detect compliance and risk issues associated with an organization s financial and operational environment. The financial and operational environment consists of people, processes, and systems working together … Wikipedia
continuous auditing — continuous audit UK US noun [C or U] ► ACCOUNTING an examination of a company s accounts which is made regularly through the year rather than just at the end of the year: »A continuous audit can identify suspicious transactions when they occur… … Financial and business terms
audit — detailed checking of the financial records of a business by an independent qualified person ( auditor) in order to verify their correctness or to detect errors or fraud. Glossary of Business Terms An examination of a company s accounting records… … Financial and business terms
continuous auditing — Auditing activity that takes place over an extended time period. A continuous audit is not necessarily an uninterrupted process, as it may involve short breaks in audit activity. A classic example is daily stocktaking to monitor the reliability… … Auditor's dictionary
Audit Record Generation and Utilization System — or Argus is a fixed model Real Time Flow Monitor designed to track and report on the status and performance of all network transactions seenin a data network traffic stream, doing that by that categorizing IP packets which match the boolean… … Wikipedia
continuous stocktaking — continuous inventory; = continuous stock checking; = perpetual audit A system of stocktaking designed to ensure that all the items of stock are physically counted and reconciled with the accounting records shown on the bin cards and the stock… … Accounting dictionary
Continuous controls monitoring — (CCM) is the term used to describe techniques of continuously monitoring and auditing an IT system. Typically CCM solutions will be applied to Enterprise Resource Planning systems such as SAP. Categories: Enterprise resource planning… … Wikipedia
Audit — For other uses, see Audit (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management … Wikipedia
