- An organization, operation, individual, or other discrete entity that can be subjected to an audit. During *audit planning, an auditor determines an *audit universe of auditable units, and dedicates appropriate levels of auditing resources to each unit. For example, the auditor of a * multinational corporation may define individual overseas branches as auditable units. Within each overseas branch, the auditor may proceed to define a series of further auditable units along the lines of the *purchasing and *revenue cycles and other operational activities.
Auditor's dictionary. 2014.
Look at other dictionaries:
unit — An individual item that is not further divided in smaller elements for analytical or operational purposes. In production processes, for example, manufactured items are counted in units (which typically represent a finished *consumer good) and… … Auditor's dictionary
Teller assist unit — Teller assist units (TAU), also known as automatic teller safes (ATS) or teller cash dispensers (TCD), are devices used in retail banking for the disbursement of money at a Bank teller wicket or a centralized area. Other areas of application of… … Wikipedia
audit universe — The total potential scope of work within an auditor’s remit. *Audit planning involves the allocation of resources to individual *auditable units within an audit universe, normally on the basis of a combination of the following: (i) *materiality… … Auditor's dictionary
Electronic voting — Election technology Certification of voting machines Independent Testing Authority (ITA) NVLAP VVSG End to end auditable voting systems Help America Vote Act Independent verific … Wikipedia
Electoral fraud — Articleissues|article=y cleanup=January 2008 wikify=January 2008Electoral fraud is illegal interference with the process of an election. Acts of fraud tend to involve affecting vote counts to bring about a desired election outcome, whether by… … Wikipedia
United States Department of Defense — Department of Defense Department overview Formed August 10, 1949 (1949 08 10) … Wikipedia
Mining — This article is about the extraction of geological materials from the Earth. For the municipality in Austria, see Mining, Austria. For the siege tactic, see Mining (military). For name of the Chinese emperor, see Daoguang Emperor. Simplified… … Wikipedia
Extract, transform, load — Extract, transform and load (ETL) is a process in database usage and especially in data warehousing that involves: Extracting data from outside sources Transforming it to fit operational needs (which can include quality levels) Loading it into… … Wikipedia
Risk based inspection — (or RBI) is a risk based approach to inspection in the Oil and Gas industries. This type of inspection analyzes the likelihood of failure and the consequences of the same, often in industrial pipework. It is also called Risk Based Asset… … Wikipedia
The Leapfrog Group — The Leapfrog Group is an initiative driven by organizations that buy health care who are working to initiate breakthrough improvements in the safety, quality and affordability of healthcare for Americans. As a member supported program, The Leapf … Wikipedia