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Abuse

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Application controls in computer information systems


Appropriateness
Assertions
Assistants
Attendance
Audit
Audit evidence
Audit firm
Audit opinion
Audit program
Audit risk
Audit sampling
Auditor association with financial information
Auditor
Auditor's association
Auditor's expert
Auditor's point estimate or auditor's range
Auditor's range
Audited financial statements
Audit sampling
Authority
Adequacy (of governance, risk management)

abuse of power
Accounting estimate
Accounting system
Adverse opinion
Agreed-upon procedures engagement
Analytical procedures
Annual report
Anomalous error


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Attitude
Attitude and actions (re:control environment)
Authoritative guidance
Add value

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Access to records, personnel, and physical properties


Advice
Assignment of authority and responsibility
Audit assignment
Application (re:information technology controls)
Automated audit tool

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Allocation p.34 (engagement resource allocation)

Applicability p.5
Apply p.5
Applicability of Code of Ethics
Administrative directives
Authoritative bodies
Attribute standards
Assurance
Assurance services
Audit evidence
Assume management responsibility
Analytical evidence

Appearance of impropriety
Application
Appropriate
Absolute
Assignment
Actuarial
Assessment
Analysis


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Adherence
Alignment
Acumen
Approaches
Appetite for risks
Assimilate
Attributes
Adding value
Accuracy
Adaptation
Adjustment to audit plan
Aggregation
Audit scope
Business risk
Board (Internal audit standards board)
Board of governors (of a non-profit organization)

Board interaction p.51


Behavior norms

Bylaw
Balanced assessment p.5
Best interest of the organization
Broad statement (re: Engagement objectives)
Breach
Breadth of coverage
Comparative financial statements
Comparative information
Control risk
Continuing auditor
Comparatives
Compilation engagement
Component
Component management


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Component auditor
Component materiality
Complementary user entity controls
Completeness

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Compliance framework
Comprehensive basis of accounting
Computation
Computer assisted audit techniques
Computer information systems
Confirmation
Control environment
Control procedures
Control activities
Control environment
Control risk
Corporate governance
Corresponding figures
Compliance
Certification (professional)
Certification holder
Code of conduct
Code of Ethics
Competence

126 Competence of personnel (re:control environment)


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Competency
Competent
Confidentiality
Conformance with
Communication(Internal audit)

Communication and Approval p.27


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Conflict of interest
Consulting services
Client
Counsel (advice)
Control processes
Control framework
Control self-assessment review
Concealment
Conceptual framework
Computerized audit programs
Computer assisted audit techniques
Competing professional or personal interest
Continuing professional development
Continuing
continuing professional education
coverage
concurring
components
consistent
contingency
comparisons
comprehensive
combination
codify
culture
corporate
checkpoints
creditable
Consideration
close control
chain of command
Civil litigation


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Communication format
Competent audit resources
Concern
Conflict
Conform
Control point
Correct state
Corroborate
Criminal offence
Criminal prosecution
Criteria
Current state
Current risk

constructive
critical self analysis
Dual-reporting relationship
Due professional care

Disseminating results
Designee p.39
Designation (p.19)
Due diligence engagement
Discipline (re:External service provider)
Disciplined approach
Discipline and structure (re:control environment)
Definition of internal auditing
Disciplinary action
Diligence
Disclosure
Discreditable
Detrimental to
Delineate
Deviation


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Documentary evidence
Designated body
Deceit (re:fraud)
Direct interaction with the board
dissending
direction
documentation

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deploy
delineation
deliverables
disagreement
design
degree
dilemma
discrepancy

disposition of results, of viewpoints p.40-41


Database
Date of approval of the financial statements
Date of report (in relation to quality control)
Date of auditor's report
Date of financial statements

225 Date the financial statements are issued


226 Deficiencyin internal control
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Detection risk
Disclaimer of opinion
Documentation
Elelment
Element of a financial statement
Emphasis of matter paragraphs
Engagement documentation
Engagement letter


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Engagement partner
Engagement quality control review
Engagement quality control reviewer
Engagement team
Entity's risk assesment process
Environmental matters
Environmental performance report
Environmental risk
Error
Estimation uncertainly
Evaluate
Exception
Existence
Experienced auditor
Expected error
Expert
Expertise
External audit/auditor
External confirmation
Engagement
Engagement client
Engagement objectives
Engagement work program
External service provider
Ethical culture
Ethical values
Efficiency
Effect
Effectiveness
Enforcement
Enforcement of Code of Ethics
Evidence


267 Entity
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Entity, operation, function, process, system and other subject matter


Economy
Economy and Efficiency audit
External assessments
External reviewer

expectations
explicit practice
exposures
extraordinary
encompass
engagement observation
engagement supervision
Exception report
Excess control
Expression of opinion
Extent of risk exposure
Environmental assessment
Escalate
Fair presentation framework
Fair Value
Financial statements
Firm
Forecast
Fraud risk factors
Fraudulent financial reporting
Financial statements assertions
Framework
Field standard
Fraud


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Fraud examination
Financial statement audit
Financial related audit
Financial audit
Facilitation

factual information
follow up action
Feedback
Finding
Failure
Formality
General controls in computer information systems
General purpose financial statements
General purpose framework
Going concern assumption
Governance
Government business enterprises
Group
Group audit
Group audit opinion
Group engagement partner
Group engagement team
Group financial statement
Group management
Group-wide control
Governing body
Global profession of internal auditing
Generalized audit software
Guidance
Gaps in audit coverage
Grant access
Historical financial information


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International standards for the professional practice of internal


auditing
International Professional Practice Framework
Internal audit standards board
Interpretation
Independence
Independent opinion
Independent assessment
Individual auditor
Impair
Impair professional judgement
Impairment to independence or objectivity
Impairment
Internal audit activity
Integrity (re: control environment)
Implementation standards
Internal control
Illegal acts
Information technology controls
Information technology governance
Impact and likelihood (re:risk p.43)
Individual objectivity
Infallibility
Internal assessments
Independent reviewer

identifiable (personally identifiable information)


illegal activities
imperative
improper payment
interim
Inhouse training
Instructions


365 inherited
366 Inherent risk
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Inventory (Audit)
Incoming auditor
Inconsistency
Independence
Independence of mind
Independence in appearance
Information system relevant to financial reporting
Initial audit engagement
Inquiry
Inspection (as an audit procedure)
Inspection (in relation to quality control)
Interim financial information or statements
Intended users
Internal auditing
Internal audit function
Internal auditors
Internal control system
International Financial Reporting Standards
Investigate
IT environment
Incoming auditor

jurisdiction
Judgement
Jeopordize
Justified
Knowledge of the business
Limitation on scope
Limited assurance engagement
Legislative body (head of)


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Legal liability
Line managers

legal proceedings
Litigation
Material facts
Mandatory requirements
Mandatory
Mandatory nature
anagment control
Must
Magnitude, nature, effect, relevance, and impact (re:Significance
p.43)

manipulate
Miscarriage of justice
Misconduct
Mismanagement
Maturity level
Mature
Memoranda
Mitigate
Management
Management bias
Management's expert
Management's point estimate
Management representations
Material inconsistency
Material misstatement of fact
Material weakness
Materiality
Measurement
Misappropriation of assets
Misstatement


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Misstatement of fact
Modified opinion
Monitoring (in relation to quality control)
Monitoring of controls
Modified auditor's report
Nature of assurance service
Noncompliance
...no quality compromises are made...

nonpermissble
nonrecurring
National practices
National standards
Negative confirmation request
Network
Network firm
Neutrality
Non-compliance
Non-response
Non-sampling risk
Objectivity (p.43)
Organizational independence
Objective assurance
Objective assessment
Objective examination of evidence
Organization's operations
Organizational structure
Operations(organizational)
Opinion
Operating style (re:control environment)

Objectivity requires that Internal auditors do not subordinate their


459 judgement on audit matters to others


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Ongoing monitoring
Omission
Observation
Occurrence
Opening balances
Opinion
Other auditor
Other information
Other matter paragraph
Outcome of an accounting estimate
Overall audit strategy
Performance of engagement
Parties outside the organization
Proficiency
Proficiency and Due Professional care
Philosophy (re:control environment)
Practice (re:control environment)
Profession of internal auditing
Practice of internal auditing
Practical application
Professional certification
Prudent
Processes (organizational)
Principles- focused
Performance standards
Process owner
Professional due care

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Position (internal audit activity's position within the organization)


Procedure
Personal conflict of interest
Practitioner(s) (re:internal audit activity)


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499

Professional pronouncement promulgated by


Periodic review
Practice advisory

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503

partisanship
Permissible
Personal information
Prejudice
Presumption
Privileged persons
Proprietary
Purpose statement
peer review
Proactively

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521

Perceive
Privacy
Personal privacy
Privacy of space
Privacy of communication
Privacy of information
pervasive
Partner
Performance materiality
Personnel
Pervasive
Planning
Population
Post balance sheet events
Positive confirmation request
Personnel
Practitioner
Preconditions for an audit


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548

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Predecessor auditor
Principal auditor
Presentation and disclosure
Professional accountant
Professional accountant in public practice
Professional judgement
Professional skepticism
Professional standards
Projection
Prospective financial information
Public sector
Qualification
Quality assurance and Improvement program
Qualified opinion
Quality controls
Relevant
Relevant assurance
Risk tolerance
Residual risk
Risk appetite
Rules of conduct
Review (under review)
Reasonable assurance
Reporting standards
Regulation
Resource limitation
Recognition of the Definition of Internal auditing, the code of
ethics, and the Standards in the Internal audit charter
Review team

Ramifications
Reasonableness


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Retention
Retribution
Revelation
Rigorous
Remedy
reliance
Robustness
Real time
Reinforce
Reasonable assurance
Recalculation
Related parties
Related party
Related party transaction
Related services
Relevant ethical requirements
Reliability
Reperformance
Responsible party
Review
Review engagement
Review procedures
Rights and obligations
Risk assesment procedures
Risk of material misstatement
Senior management
Should
Statements of basic requirements
Subject matter
Solitation (Worldwide solicitation)
Sufficient action
Supervision


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Scope limitations
Systematic, disciplined approach
Strongly recommended
Specialized audit utilities
Stakeholders

sampling technique
Scope statement
Self critical materials
Self evaluative privilige
Self regulatory organization
Sensitizing
Subjective information
Substantiate
System generated report
State of mind
Severity of
Subsequent
Susceptibility
System
Status
Streamlined
Succession planning
Survey
Sampling
Sampling risk
Sampling unit
Statistical sampling
Stratification
Scope of an Audit
Scope of a review
Scope limitation


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Segment information
Service organization
Service auditor
Significance
Significant component
Significant deficiency in internal control
Significant risk
Small entity
Special purpose auditor's report
Special purpose financial statements
Special purpose framework
Subject matter information
Subsequent events
Subservice organization
Substantive procedures
Sufficiency
Suitable criteria
Suitably qualified external person
Summarized financial statements
Suplementary information
Supreme Audit Institution
Testimonial evidence
Trustees (of a non-profit organization)
Task
Threat of violance or physical force
Technology based audit techniques
Test data generators

Test
Third party review
Threats
Tolerance
Top down


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Tests of Control
Those charged with governance
Tolerable error
Tolerable misstatement
Tolerable rate of deviation
Unbiased manner
Unbiased assessment
Unbiased mental attitude
Unduly
Unconditional requirement

Uncertainties
Undue influence
Unusual
Universe (audit)
Uncertainty
Uncorrected misstatements
Understandability
Unmodified opinion
Unqualified opinion
User auditor
User entity
Value
Value-added internal auditing
Violation of trust
Volunteering
Validate
Verification
Viability
Valuation
Walk-through test
Working papers

Waste


684 Whistleblowing
685 Wrongdoings
687 Written representation
Board
Chief audit executive

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