audit based on records
1audit — au·dit / ȯ dət/ n 1: a formal examination of an organization s or an individual s financial records often for the purpose of uncovering fraud or inaccurate tax returns; also: the final report of such an examination 2: a methodical examination… …
2Audit — For other uses, see Audit (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management  …
3audit — An examination by a trained accountant of the financial records of a person or business, including notation of improper or careless practices, recommendations for improvements in keeping proper records, and a balancing of the books. An… …
4Audit (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,… …
5Single Audit — In the United States, the Single Audit, also known as the OMB A 133 audit, is a rigorous, organization wide audit or examination of an entity that expends $500,000 or more of Federal assistance (commonly known as Federal funds, Federal grants, or …
6Voter Verified Paper Audit Trail — (VVPAT) or Verified Paper Record (VPR) is intended as an independent verification system for voting machines designed to allow voters to verify that their vote was cast correctly, to detect possible election fraud or malfunction, and to provide a …
7Information technology audit process — Information technology audit process:Generally Accepted Auditing Standards (GAAS)In 1947, the American Institute of Certified Public Accountants (AICPA) adopted GAAS to establish standards for audits. The standards cover the following three… …
8Clinical 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… …
9Computer-aided audit tools — Computer assisted audit techniques or computer aided audit tools (CAATS), also known as computer assisted audit tools and techniques (CAATTs), is a growing field within the financial audit profession. CAATTs is the practice of using computers to… …
10Database audit — Database auditing involves observing a database so as to be aware of the actions of database users. Database administrators and consultants often set up auditing for security purposes, for example, to ensure that those without the permission to… …
