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The "preclear" or "PC" is the person who is being audited—the client, formerly called the "patient". At most levels of auditing, there are two people present: the auditor is the one asking questions, and the preclear is the one answering them. In some of the upper levels, a person audits oneself, being both auditor and preclear at the same time.
SAS 99 defines fraud as an intentional act that results in a material misstatement in financial statements. There are two types of fraud considered: misstatements arising from fraudulent financial reporting (e.g. falsification of accounting records) and misstatements arising from misappropriation of assets (e.g. theft of assets or fraudulent expenditures).
The auditor should ask certain questions to better understand the network and its vulnerabilities. The auditor should first assess the extent of the network is and how it is structured. A network diagram can assist the auditor in this process. The next question an auditor should ask is what critical information this network must protect.
In Scientology, the security check (or sec check) is an interrogation technique put into practice by founder L. Ron Hubbard in 1960. [1] It involves an "Ethics officer" probing the thoughts, attitudes and behavior of an individual member by asking them large numbers of questions. [1]
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Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. [1]
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A number of software packages are available to support the control self-assessment process. These are typically modified versions of software developed originally for internal use by audit and accountancy firms such as Deloitte or by niche vendors specialising in business or financial management tools.