Terms Flashcards
Audit plan
a plan containing the nature, timing and extent of audit procedures to be performed by engagement team members to obtain sufficient appropriate audit evidence to form an opinion
Batch control
correctness checks built into data processing systems and applied to batches of input data, particularly in the data preparation stage
Client-server
a group of computers connected by a communications network, in which the client is the requesting machine and the server is the supplying machine
Cold site
an IS backup facility that has the necessary electrical and physical components of a computer facility but does not have the computer equipment in place
Mobile site
the use of a mobile/temporary facility to serve as a business resumption location
Warm site
Similar to a hot site, but not fully equipped with all of the necessary hardware needed for recovery
Hot site
a fully operational offsite data processing facility equipped with both hardware and system software to be used in the event of a disaster
Confidence coefficient
a percentage expression of the probability that the characteristics of the sample are a true representation of the population
Level of risk
equal to 1 minus the confidence coefficient
Precision
represents the acceptable range difference between the sample and the actual population
