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Accounting documents or document records regroup every document that plays a role in the preparation of financial statements for a company, like income statements and balance sheets. They include records of monetary transactions, assets and liabilities, ledgers, journals, etc. Accounting documents and records are the physical objects upon which ...
An audit trail (also called audit log) is a security-relevant chronological record, set of records, and/or destination and source of records that provide documentary evidence of the sequence of activities that have affected at any time a specific operation, procedure, event, or device.
A security log is used to track security-related information on a computer system. Examples include: Windows Security Log; Internet Connection Firewall security log; According to Stefan Axelsson, "Most UNIX installations do not run any form of security logging software, mainly because the security logging facilities are expensive in terms of disk storage, processing time, and the cost ...
Internal control, as defined by accounting and auditing, is a process for assuring of an organization's objectives in operational effectiveness and efficiency, reliable financial reporting, and compliance with laws, regulations and policies. A broad concept, internal control involves everything that controls risks to an organization.
The Public Company Accounting Oversight Board (PCAOB) is a nonprofit corporation created by the Sarbanes–Oxley Act of 2002 to oversee the audits of US-listed public companies. The PCAOB also oversees the audits of broker-dealers , including compliance reports filed pursuant to federal securities laws, to promote investor protection.
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NIST Special Publication 800-92, "Guide to Computer Security Log Management", establishes guidelines and recommendations for securing and managing sensitive log data.The publication was prepared by Karen Kent and Murugiah Souppaya of the National Institute of Science and Technology and published under the SP 800-Series; [1] a repository of best practices for the InfoSec community.
Regular Health Check Audits: The aim of a regular health check audit is to understand the current state of a project in order to increase project success. Regulatory Audits: The aim of a regulatory audit is to verify that a project is compliant with regulations and standards. Best practices of NEMEA Compliance Centre describe that, the ...
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