Auditing Information Systems, Second Edition

Appendix D. Glossary

AARF

Australian Accounting Research Foundation.

ACFE

Association of Certified Fraud Examiners.

ACH (automated clearing house)

A process whereby debit and credit transactions initiated by various vendors (e.g., utilities, businesses) and government agencies (e.g., the Social Security Administration) are electronically transmitted by originating financial institutions to accounts at other financial institutions.

ACUIA

Association of Credit Union Internal Auditors.

adverse opinion

An independent auditor's opinion that financial statements do not present fairly the financial position, results of operations, or cash flows of an entity in conformity with generally accepted accounting principles.

AES (advanced encryption standard)

A replacement of the DES algorithm that has variable block and key lengths of 128, 192, or 256 bits. The Rijandel algorithm won an international competition and in December 2001 was announced by NIST as Federal Information Processing Standard (FIPS) 197. It became effective on May 26, 2002.

AGS 1026 (Auditing Guidance Statement #1026)

An auditing guidance statement issued by the AARF that provides guidance to external auditors on the preparation of reports on the internal controls of superannuation (pension) funds.

AICPA

American Institute of Certified Public Accountants.

AITP

Association of Information Technology Professionals.

algorithm

A step-by-step procedure for solving a problem in a finite number of steps. As applied ...