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  2. Trustworthy Repositories Audit & Certification - Wikipedia

    en.wikipedia.org/wiki/Trustworthy_Repositories...

    Trustworthy Repositories Audit & Certification (TRAC) is a document describing the metrics of an OAIS-compliant digital repository that developed from work done by the OCLC/RLG Programs and National Archives and Records Administration (NARA) task force initiative.

  3. List of AICPA Audit and Accounting Guides - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Audit_and...

    Assessing and responding to audit risk in a financial statement audit full-text: 04-02: 2009: Assessing and responding to audit risk in a financial statement audit, revised edition as of October 1, 2009: 04-03: 2012: Assessing and responding to audit risk in a financial statement audit, with conforming changes as of March 1, 2012: 04-04: 2014

  4. OMB A-133 Compliance Supplement - Wikipedia

    en.wikipedia.org/wiki/OMB_A-133_Compliance...

    Part III: Compliance Requirements – This section provides guidance and description on the 14 types of compliance guidelines established by federal agencies which summarize the compliance with federal laws and regulations in a general way. It also provides the auditor with certain audit objectives and suggested audit procedures to facilitate ...

  5. The Power of 10: Rules for Developing Safety-Critical Code

    en.wikipedia.org/wiki/The_Power_of_10:_Rules_for...

    The Power of 10 Rules were created in 2006 by Gerard J. Holzmann of the NASA/JPL Laboratory for Reliable Software. [1] The rules are intended to eliminate certain C coding practices that make code difficult to review or statically analyze.

  6. System and Organization Controls - Wikipedia

    en.wikipedia.org/wiki/System_and_Organization...

    The SOC 2 Audit provides the organization’s detailed internal controls report made in compliance with the 5 trust service criteria. It shows how well the organization safeguards customer data and assures them that the organization provides services in a secure and reliable way.

  7. Statements on Auditing Standards (United States) - Wikipedia

    en.wikipedia.org/wiki/Statements_on_Auditing...

    Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained full-text: February 2006 111: Amendment to Statement on Auditing Standards No. 39: Audit Sampling full-text: February 2006 112: Communicating Internal Control Related Matters Identified in an Audit full-text: May 2006 113: Omnibus 2006 full-text ...

  8. Federal Audit Clearinghouse - Wikipedia

    en.wikipedia.org/wiki/Federal_Audit_Clearinghouse

    The Data Collection Form (Form SF-SAC) is a worksheet which recipients must complete online and include with the Single Audit reporting packages sent to the FAC. [4] The worksheet is divided into three parts, and is an important tool for the FAC because it summarizes the entire Single Audit results of a recipient in a few pages, which allows for easier and faster sorting and categorizing.

  9. Business continuity and disaster recovery auditing - Wikipedia

    en.wikipedia.org/wiki/Business_continuity_and...

    The overall categorization of tests are functional- and discussion-based. Types of tests include: tabletop exercises, [9] checklists, simulations, parallel processing (testing recovery site while primary site is in operation), and full interruption (fail over) tests. [10] [11] These apply to both BC and DR.