Glossary

A

access mechanism

The device or method by which logical or physical access is obtained.

account analyst

A resource that executes transactional steps to enter data and performs analysis on the output of the data.

acquirer

The company taking ownership of another company, also known as the parent company, upon completion of the acquisition.

acquisition

A transaction where one company acquires another company.

assertion

A declaration or statement, often without support.

audit comments

Written correspondence from the auditors to management about results of the audit performed.

auditability

The degree of evidence availability with regard to an audit.

automated controls

Internal controls that are solely enforced by a technology system or device without human interaction. See also internal controls.

B

bandwidth

Information-carrying capacity of an electronic network.

benchmarking

The process of comparison in which one set of metrics comes from the entity being measured and the other set of metrics comes from averages for an industry, specific configuration, or other common attributes.

best-of-breed system

A third-party system developed to solve a specific business problem that has gained acceptance in the marketplace.

billing analyst

A resource that performs billing and reviews output of billing.

biometric systems

Information technology access systems that store and use the unique physical characteristics of people, such as thumbprint, for identification and access.

bottom-up

An approach in which plans are ...

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