Glossary

In the glossary you will find explanations of basic technical terms.

Topics

ARIS modeling environment

Assertions

Audit preparation

Control period

COSO components

Credit default

Deficiency

Direct loss

Dual control

Four eyes principle

Incident

Indirect loss

Issue Management

Loss

Near loss

Reserves

Segregation of duties

Sign-off

Sign-off period

Survey period

Test of design

Test of effectiveness

Testing period