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Integrated SOFT Audit is an integrated audit approach that focuses on the key and material components of four differing audit approaches relevant to an auditee, based on a detailed risk assessment performed annually. This approach integrates the key aspects of:
In computing, a data warehouse, also known as an enterprise data warehouse (EDW), is a system used for reporting and data analysis and is considered a core component of business intelligence. DWs are central repositories of integrated data from one or more disparate sources. They store current and historical data in one single place that are used for creating analytical reports for workers throughout the enterprise.
A CS is typically used for enterprise content management (ECM) and web content management (WCM).
ISO 14000 is a family of standards related to environmental management that exists to help organizations (a) minimize how their operations negatively affect the environment ; (b) comply with applicable laws, regulations, and other environmentally oriented requirements; and (c) continually improve in the above.
An audit is an "independent examination of financial information of any entity, whether profit oriented or not, irrespective of its size or legal form when such an examination is conducted with a view to express an opinion thereon.” Auditing also attempts to ensure that the books of accounts are properly maintained by the concern as required by law. Auditors consider the propositions before them, obtain evidence, and evaluate the propositions in their auditing report.
Marketing management is the organizational discipline which focuses on the practical application of marketing orientation, techniques and methods inside enterprises and organizations and on the management of a firm's marketing resources and activities.
Clinical governance is a systematic approach to maintaining and improving the quality of patient care within the National Health Service (NHS). Clinical governance became important in health care after the Bristol heart scandal in 1995, during which an anaesthetist, Dr Stephen Bolsin, exposed the high mortality rate for paediatric cardiac surgery at the Bristol Royal Infirmary. It was originally elaborated within the United Kingdom National Health Service (NHS), and its most widely cited formal definition describes it as:
A framework through which NHS organisations are accountable for continually improving the quality of their services and safeguarding high standards of care by creating an environment in which excellence in clinical care will flourish.
The Committee of Sponsoring Organizations of the Treadway Commission (COSO) is a joint initiative to combat corporate fraud. It was established in the United States by five private sector organizations, dedicated to guiding executive management and government entities in relevant aspects of organizational governance, business ethics, internal control, business risk management, fraud and financial reports. COSO has established a common internal control model against which companies and organizations can evaluate their control systems. COSO has the support of five support organizations: American Institute of Certified Public Accountants (AICPA), American Accounting Association (AAA), Financial Executives International (FEI), Institute of Internal Auditors (IIA) and Institute of Management Accountants (IMA)
Enterprise risk management (ERM) in business includes the methods and processes used by organizations to manage risks and seize opportunities related to the achievement of their objectives. ERM provides a framework for risk management, which typically involves identifying particular events or circumstances relevant to the organization's objectives, assessing them in terms of likelihood and magnitude of impact, determining a response strategy, and monitoring process. By identifying and proactively addressing risks and opportunities, business enterprises protect and create value for their stakeholders, including owners, employees, customers, regulators, and society overall.
Integrated Farming - UNI 11233-2009 new European agriculture organic standard (IF), integrated production or Integrated Farm Management is a whole farm management system which aims to deliver more sustainable agriculture. It is a dynamic approach which can be applied to any farming system around the world. It involves attention to detail and continuous improvement in all areas of a farming business through informed management processes. Integrated Farming combines the best of modern tools and technologies with traditional practices according to a given site and situation, often employing many cultivation techniques in a small growing area.
Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It may help an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. Internal auditing might achieve this goal by providing insight and recommendations based on analyses and assessments of data and business processes. With commitment to integrity and accountability, internal auditing provides value to governing bodies and senior management as an objective source of independent advice. Professionals called internal auditors are employed by organizations to perform the internal auditing activity.
Governance, risk management and compliance (GRC) is the term covering an organization's approach across these three practices: governance, risk management, and compliance. The first scholarly research on GRC was published in 2007 by Scott L. Mitchell, Founder and Chair of OCEG where GRC was formally defined as "the integrated collection of capabilities that enable an organization to reliably achieve objectives, address uncertainty and act with integrity." The research referred to common "keep the company on track" activities conducted in departments such as internal audit, compliance, risk, legal, finance, IT, HR as well as the lines of business, executive suite and the board itself.
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.
In financial auditing of public companies in the United States, SOX 404 top–down risk assessment (TDRA) is a financial risk assessment performed to comply with Section 404 of the Sarbanes-Oxley Act of 2002. Under SOX 404, management must test its internal controls; a TDRA is used to determine the scope of such testing. It is also used by the external auditor to issue a formal opinion on the company's internal controls. However, as a result of the passage of Auditing Standard No. 5, which the SEC has since approved, external auditors are no longer required to provide an opinion on management's assessment of its own internal controls.
The digital repository audit method based on risk assessment (DRAMBORA) is a methodology and associated software-based toolkit developed by Digital Curation Centre (DCC) and DigitalPreservationEurope (DPE) to support the assessment of digital preservation repositories. Documentation for the DRAMBORA toolkit is available at the Digital Curation Centre's and DigitalPreservationEurope's DRAMBORA Interactive page.
Natural resource management (NRM) is the management of natural resources such as land, water, soil, plants and animals, with a particular focus on how management affects the quality of life for both present and future generations (stewardship).
The King Report on Corporate Governance is a booklet of guidelines for the governance structures and operation of companies in South Africa. It is issued by the King Committee on Corporate Governance. Three reports were issued in 1994, 2002, and 2009 and a fourth revision in 2016. The Institute of Directors in Southern Africa (IoDSA) owns the copyright of the King Report on Corporate Governance and the King Code of Corporate Governance. Compliance with the King Reports is a requirement for companies listed on the Johannesburg Stock Exchange. The King Report on Corporate Governance has been cited as "the most effective summary of the best international practices in corporate governance".
Continuous auditing is an automatic method used to perform auditing activities, such as control and risk assessments, on a more frequent basis. Technology plays a key role in continuous audit activities by helping to automate the identification of exceptions or anomalies, analyze patterns within the digits of key numeric fields, review trends, and test controls, among other activities.
The Indian Civil Accounts Service(ICAS)(Hindi: भारतीय सिविल लेखा सेवाBharatiya Civil Lekha Seva ) is one of the Civil Services of India. ICAS is under the Department of Expenditure in the Union Ministry of Finance. The service was created in 1976 with the purpose of separating Auditing and Accounting functions of the Union Government with deputation and transfer from Indian Audit and Accounts Department. Since 1977, personnel are selected from the Civil Services Examination conducted by Union Public Service Commission, like all other Central Civil Services.
Zabihollah Rezaee is an Iranian-born/American accountant, the Thompson-Hill Chair of Excellence and Professor of Accounting at the University of Memphis, USA.
A product record is the data associated with the entire lifecycle of a product from its conception, through design and manufacture, to service and disposal. It includes all the information used to develop, describe, manage and communicate information about products and critical linkage between relevant data elements. It is a key concept of product lifecycle management (PLM) and product data management (PDM), because it represents all the data that PLM processes and software manage and allow access to.