Definicija: celotno poslovanje podjetja, ki preveri verodostojnost postavk računovodskih izkazov

Definicija: Attestation of financial accountability of accountable entities, involving examination and evaluation of financial records and expression of opinions on financial statements ; attestation of financial accountability of the government administration as a whole ; audit of financial systems and transactions, including an evaluation of compliance with applicable statutes and regulations ; audit of internal control and internal audit functions ; audit of the probity and propriety of administrative decisions taken within the audited entity ; and reporting of any other matters arising from or relating to the audit that the SAI considers should be disclosed.

Definicija: Potrjevanje izpolnjene finančne odgovornosti k temu zavezanih uporabnikov javnih sredstev, ki vključuje preiskovanje in ovrednotenje računovodskih evidenc ali potrjevanje izpolnjene finančne odgovornosti državne uprave kot celote ali revidiranje računovodskega obravnavanja poslovnih dogodkov, vključno z oceno usklajenosti z veljavnimi predpisi; revidiranje notranjih kontrol in delovanja notranje revizije; pregledovanje pravilnosti upravnih odločitev, ki jih je sprejel revidiranec, in poročanje o vseh drugih zadevah, ki izhajajo iz revizije ali so z njo povezani in za katere VRI meni, da jih je treba razkriti.

Definicija: An independent review that examines and verifies measured online activity for a specified time period. The resulting report provides insight into key metrics such as ad impressions, page impressions, clicks, total visits, and unique users. Formerly known as a count audit.

Definicija: A directional testing approach that involves establishing a direction of primary concern (either overstatement or understatement) for each account balance or class of transactions and designing substantive procedures to test each account balance in that direction; generally, debit transactions and account balances with debit balances are tested for overstatement, and credit transactions and account balances with credit balances are tested for understatement.

Definicija: Metodika usmerjenega preizkušanja, ki pomeni, da za vsako bilančno kontno stanje določimo neposredno (glavno) smer preizkušanja - precenjenost ali podcenjenost. Neposredni (glavni) preizkusi vknjižb na enem bilančnem kontnem stanju so hkrati posredni (posledični) preizkusi ustreznih vknjižb na enem ali več drugih bilančnih kontnih stanjih. Vsako bilančno kontno stanje moramo neposredno preizkusiti le v eni smeri, bodisi za precenitev bodisi za podcenitev, saj bo tako to kontno stanje posredno preizkušeno v drugi smeri. Na splošno velja, da neposredno preizkušamo debetne salde (v breme) za precenjenost, kreditne salde (v dobro) pa za podcenjenost.

Definicija: A type of diagram used to document and analyze processes such as financial transactions and inventory management.

Definicija: A policy that determines the security events to be reported to the network administrator.

Definicija: Prior to the commencement of audit, auditors may demand the user of public funds to provide all information which they consider relevant to their audit, including bookkeeping documents, data and other documentation, and make other enquiries necessary for the planning or conducting the audit.

Definicija: Pred uvedbo revizije lahko revizor zahteva od uporabnika javnih sredstev takoj vsa obvestila, ki se mu zdijo potrebna, knjigovodske listine, podatke in drugo dokumentacijo, ter opravi druge poizvedbe, potrebne za načrtovanje ali izvajanje revizije.

Definicija: A formal examination of a specific ad campaign.

Definicija: An audit of the economy, efficiency and effectiveness with which the audited entity uses its resources in carrying out its responsibilities.

Definicija: Revizija gospodarnosti, učinkovitosti in uspešnosti revidiranega uporabnika javnih sredstev pri porabi virov za izvedbo nalog.

Definicija: A log that is generated for each mailbox that has mailbox audit logging enabled. Log entries are stored in the Audits subfolder of the audited mailbox Recoverable Items folder.

Definicija: Audit segments present areas for auditing. Audit segments in regularity audits differ from audit segments in performance audit. For example: in financial and regularity audits the segments are defined on the basis of economic classification: individual segment can be current expenditure, current transfers, capital expenditure, capital transfers. In performance audits each segment represents an issue referring to economy, efficiency and effectiveness (S)

Definicija: Podsegment je smiselna in vsebinsko zaokrožena celota znotraj segmenta, o kateri računsko sodišče ne izreka revizijskega mnenja. Za podsegement se določi stopnja pomembnosti, ki se lahko razlikuje od stopnje pomembnosti, določene za segment, katerega sestavni del je. Dejstvo, da skupna vrednost napak oziroma nepravilnosti, ugotovljenih znotraj posameznega podsegmenta, presega stopnjo pomembnosti, določeno za ta podsegement, lahko vpliva na izrečeno revizijsko mnenje na način, kot se to opredeli v podrobnem revizijskem načrtu.

Definicija: nadzor v zdravstveni organizaciji, na njenem oddelku ali pri posameznem zdravstvenem delavcu v zvezi z opravljanjem zdravstvene dejavnosti, organiziranjem dela ter vodenjem

Definicija: A type of diagram used to document and analyze processes such as financial transactions and inventory management.

Definicija: Is included in the audit proposal and must contain: audit segments, way of implementing the audit, the time needed to complete the audit, costs

Definicija: Je sestavni del predloga za uvedbo revizije in mora zajemati: segmente revizije, način izvajanja revizije, potreben čas za izvedbo revizije, predračun stroškov.

Definicija: The auditors must prepare draft audit report that is delivered to the auditee. Auditee can object to the audit findings in the draft audit report.

Definicija: Na podlagi revizijskih ugotovitev revizor pripravi osnutek revizijskega poročila, ki ga računsko sodišče pošlje revidirancu. Revidiranec lahko razkritja v osnutku revizijskega poročila izpodbija.

Definicija: After the clearance meeting the auditor prepares proposed audit report that includes accepted auditee's comments and additional explanations. The proposed audit report is delivered to the auditee and responsible person in the audited period. Auditee can object to the audit findings in the proposed audit report. (S)

Definicija: Po končanem razčiščevalnem sestanku revizor pripravi predlog revizijskega poročila, v katerem upošteva sprejete pripombe in dodatna pojasnila revidiranca. Predlog revizijskega poročila se pošlje revidirancu in odgovorni osebi v času, na katerega se nanaša revizija. Zoper razkritja v predlogu revizijskega poročila lahko revidiranec ugovarja. (S)

Definicija: Information maintained about the history of an item, including all reading and editing sessions.

Definicija: The detailed audit plan must include for each segment all information (specific audit objectives, criteria for defining irregularities, misstatements; criteria for defining risk and materiality, results of the preliminary analytical procedures, approach to substantive testing, the scope and way of substantive tsting).

Definicija: Podrobni načrt revizije mora za vsak segment vsebovati vse potrebne informacije, ki so predstavljene v nadaljevanju, in sicer segmente, posebne cilje revizije, kriterije za opredelitev napak in nepravilnosti, kriterije za opredelitev tveganja in pomembnosti, rezultate predhodnih analitičnih postopkov, pristop k preizkušanju podatkov, potreben obseg preizkušanja podatkov ter način preizkušanja podatkov, opredeljen z revizijskim programom. Med naštetimi elementi podrobnega načrta revizije je najpomembnejši revizijski program, kjer je predstavljeno revizijsko delo, ki ga bo treba opraviti.

Definicija: An assessment of the nature and extent of any harm or detriment, or any possible harm or detriment, that may be inflicted on any aspect of the environment by any activity process, development programme, or any product, chemical, or waste substance. Audits may be designed to: verify or otherwise comply with environmental requirements; evaluate the effectiveness of existing environmental management systems; assess risks generally; or assist in planning for future improvements in environment protection and pollution control

Definicija: Ocena narave in obsega dejanske ali možne škode ali izgube, ki jo povzroči delovni proces, razvojni program ali kakšen drug izdelek, kemikalija ali odpadek, raznim prvinam okolja. Pregledi so lahko namenjeni: preverjanju ali podreditvi okoljskim zahtevam; oceni splošnega tveganja; kot pomoč pri načrtovanju za bodoče izboljšave za varstvo okolja in omejevanje onesnaževanja.

Definicija: A storage report that lists file screening audit events on the server for a specified period. Use this report to identify users or applications that violate screening policies.

Definicija: An independent review that examines and verifies measured online activity for a specified time period. The resulting report provides insight into key metrics such as ad impressions, page impressions, clicks, total visits, and unique users. Formerly known as a count audit.

Definicija: A Windows feature that helps administrators tune their audit policies at a more detailed level by using numerous subcategories, and better control what events are recorded in the event log.

Definicija: A model that may be used to measure the combined effect (overall assurance) of the assurances we obtain from assessing risk (inherent assurance), identifying and testing controls (control assurance), and performing substantive procedures (substantive assurance) and to plan an appropriate combination of procedures to obtain reasonable assurance that an error has not occurred and caused an account balance to be materially misstated.

Definicija: Model, ki se uporablja za merjenje strukture skupnega revizijskega zagotovila, ki ga pridobimo na podlagi ocene zagotovila pri delovanju (zagotovilo pri delovanju), pri preizkušanju delovanja notranjih kontrol (zagotovilo pri kontroliranju) in na podlagi izvajanja preizkušanja podatkov (zagotovilo pri preizkušanju). Model se uporablja za načrtovanje ustrezne sestave (kombinacije) revizijskih postopkov, zato da bi pridobili sprejemljivo zagotovilo o tem, da ne obstaja napaka ali nepravilnost, ki vpliva na to, da je znesek v računovodskih izkazih ali pri poslovanju pomembno napačno izkazan in/ali nepravilen.

Definicija: An assessment of the nature and extent of any harm or detriment, or any possible harm or detriment, that may be inflicted on any aspect of the environment by any activity process, development programme, or any product, chemical, or waste substance. Audits may be designed to: verify or otherwise comply with environmental requirements; evaluate the effectiveness of existing environmental management systems; assess risks generally; or assist in planning for future improvements in environment protection and pollution control

Definicija: Ocena narave in obsega dejanske ali možne škode ali izgube, ki jo povzroči delovni proces, razvojni program ali kakšen drug izdelek, kemikalija ali odpadek, raznim prvinam okolja. Pregledi so lahko namenjeni: preverjanju ali podreditvi okoljskim zahtevam; oceni splošnega tveganja; kot pomoč pri načrtovanju za bodoče izboljšave za varstvo okolja in omejevanje onesnaževanja.

Definicija: An assessment of the nature and extent of any harm or detriment, or any possible harm or detriment, that may be inflicted on any aspect of the environment by any activity process, development programme, or any product, chemical, or waste substance. Audits may be designed to: verify or otherwise comply with environmental requirements; evaluate the effectiveness of existing environmental management systems; assess risks generally; or assist in planning for future improvements in environment protection and pollution control

Definicija: Ocena narave in obsega dejanske ali možne škode ali izgube, ki jo povzroči delovni proces, razvojni program ali kakšen drug izdelek, kemikalija ali odpadek, raznim prvinam okolja. Pregledi so lahko namenjeni: preverjanju ali podreditvi okoljskim zahtevam; oceni splošnega tveganja; kot pomoč pri načrtovanju za bodoče izboljšave za varstvo okolja in omejevanje onesnaževanja.