CCSA基本词汇

1、CCSA基本词汇1/31Aacceptancetesting验收测试access存取、访问活动activitynetworkdiagram作业网络图增加价值adequacy充分，足够;适当adequatecontroldiagram亲和图、分层法affinityinformation分析性信息accessactivity-base适当的控制alignmentcontrold协同访问控制costing(ABC)sAdministrativalternativeystemaccountabilit作业成本法e controls选择的y行政管理控制Analysis and责任activity-lev

2、eEvaluation(II1 objectiveAccounting作业层次目标AdministrativAPreformancecontrolse reportingStandard 2320)会计控制Activity行政管理报告分析和评价reports(IIA工作标准achieve活动报告adopt2320)达到add value采用Analysis auditactivityaffinityprocedures 分析性审计程序analyticalreview分析性复核anonymity 匿名，匿名者appearance表面application应用appraisalcosts鉴定成本a

3、ppreciation评价，鉴别appropriate 适当的intelligenceappropriation人工智能Assessment ofquality拨款，占用，assessprograms盗用，挪用对进行质量方案（评approve批准评估，评价assessment估）Assessment ofApproval批准Approval of risk-based plans（批准）以风 险为导向的计 划Approval of work programs （批准）工作 方案 artificial2 /评估Assessment control 控制（评估）Assessment of cont

4、rol processes控制程序（评 估）Assessment definition/ti ming of定义/时间安 排（评估）'31risk management process风险管理过程 （评估）Assets,controlandues of资产、控制和 使用Assignment of authority and responsibilit y权责划分Assurance受众assistanceServicesaudit援助，帮助nature ofconclusionassistant确认服务的性审计结论辅助的，助理的质AsymmetricalauditassumptionDi

5、gitalcommittees审计委员会假设SubscriberLine(ADSL)communicationassurance非对称用户数s with audit确认、保证字环线committeesAssuranceasynchronous及审计委员会Services异步的沟通确认服务audit coverageAssuranceattributeStandards审计覆盖面Services and属性标准auditconsultingdirectorsservicesattributes审计主管确认服务和咨sampling属性抽样audit询服务directorsaudiencecompl

6、iancewith IIA' s attribute standards(审计主管) 遵循IIA的属性 标准duties ofaudit directors审计主管责任personnel responsibilit ies of audit directors人事责任planning by audit directors规划9/31audit directors and policies/proc edures审计主管和政 策/程序qualityassurance role of audit directors质量保障角色 auditingcontrol审计控制auditmanager

7、s/supervisors审计经理/督 导audit evidence 审计证据audit finding 审计发现auditmethodology审计方法auditobjectives审计目标auditors-in-charge主管审计师auditplans/planning审计计划auditprocedures 审计程序audit programs审计方案assessments to audit programs 评估审计方案auditrecommendation审计建议audit reports审计报告auditresources审计资源audit risk审计风险audit scope

8、审计范围audit teamleaders审计小组领导audit timebudgets审计时间预算audit trail审计踪迹audit workplanning审计工作计划audit workprograms审计工作方案auditee被审计单位authentication鉴别authority权威性，权限条码rationalityapplicationauthorization有限理性development授权BBS内部控制应用电子公告牌brainstormingavoid头脑风暴程序开发避免benchmarkingapplication基准比较法break-evenawareness盈

9、亏平衡点system意识biometricdocumentationtechnologybridgecontrolB生物技术网桥应用系统文本backup/restarBoardbrowser记录控制t procedure董事会（审计浏览涔corrective备份/重启程委员会）controls序bus network纠正性控制internal总线网balancecontroldata integritycontrolsresponsibilitbusinesscontrols余额控制ies of board ofapplication数据完整性控systemsbar chartdirector

10、s业务应用系统制条形图，柱状（董事会的）data图内部控制责任seealsooriginal ion/pinternalbar-codeboundedcontrolreparation/input controls操作应用系统reengineeringcentralized数据产生/编控制业务流程再造processing制/输入控制preventivebusiness risk,集中处理data outputcontrolsaudit risk vs.certaintycontrols预防性控制经营风险，审确定性数据输出控制spreadsheet计风险certificationcdatacon

11、trolscallbackauthority(CA)processing电子数据表控回拨证书认证中心controls制Certified数据处理控制system-relatecapacity planInternaldetectivedfile能力计划Auditor(CIA)controlsmaintenancecapital国际注册内部检查性控制controlsstructure审计师inventory of系统相关文档资本结构challengecontrols in维护控制cause挑战存货控制business原因change controloperationalorganizations

12、cause-and-eff变更控制application经营组织ect diagramssystembusiness因果图changecontrolsprocessmanagement6 /,31变革管理character!stics特性charter章程Check Sheet日常检查单checklists问题清单Chief AuditExecutive(CAE )首席审计执行 官circumstantia1 evidence附属证据class类client委托人，客户，客户机client feedback mechanisms客户反馈机制closing conference结束会议clust

13、er(block)sampling分块抽样CoCo model, seeCriteria of control model 控制标准模式Code of Ethics职业道德规范monitoring compliancewith监控合规性coefficient of correlation相关系数coefficient of determination决定系数cold site冷站collection收款combinationcontrols合并控制comment观点，评论Committee 委员会Committee ofSponsoringOrganizations(COSO) 发起组织委员会

14、Committeestructure 委员会结构communicatingresults 沟通结果communicationand internal control沟通和内部控 制11够的complianceCompactmonitoringDisc/Read-Onlcompetitive监控ybidMemory(CD-ROM竞标compliance)compileraudit紧凑式只读光编译器合规性审计盘complexitycompliancecomparison复杂性test比较compliance符合性测试comparison遵循/合规性computationcontrolscontro

15、ls比较控制legal计算控制considerationcompensatingsincomputer-assicontrolsevaluatingstedaudit补偿性控制programs fortechnique计算机辅助市competencycompliance计技术能力，胜任针对合规性评价方案的法律computercompetent考虑事项controls能胜任的，足计算机控制concerns关注点concise简洁conclusiveevidence确证证据concurrency并发concurrentaccesscontrols并行存取控制concurrentcontrol并行控

16、制condition条件13/31conditionalprobability条件概率confidenceinterval置信区间confidencelevel置信水平confidential!ty保密confirmation函证conflicts ofinterest利益冲突、关注隹占consensustesting一致性测试consistentwith及一致constructive建设性ConsultingServices咨询服务contemporarymanagementcontrols现代管理控制contingencydesign权变理论contingencyplan应急计划contr

17、ol控制self-assessment of control自我评估controlactivities控制活动controlassessment控制评估controlbreakdowns控制崩溃control chart控制图control environment控制环境control files 控制文档control report 控制报告ControlSelf-assessment控制自我评价ControlSelf-assessme nt (CSA) model 控制自我评估 (CSA)模式control-based 以控制为基础的controller 会计部主任19 / 31inter

18、nalMethod(CPM)cooperationCOSO internalcontrol关键路径法协作control modelcoco的内部控COSO内部控制criticalcorporate制模式thinkinggovernancecorporate关键思考公司治理costofgovernanceassurancecross-referencorporateseparation of保证成本cinggovernanceownership from交叉索引CoCo modelcontrolcostof控制标准源H控制的所qualitycurrent(CoCo)模式有权分离质量成本当前、流动

19、corporatecorrectivecost-volume-pcurrent ratiogovernanceactionrofit analysis流动比率control纠正行动本-量-利分析Cyclicalself-assessmecorrectivecreditRedundancynt modelcontrolscommitteeChecking(CRC)控制自我评估纠正性控制信贷委员会循环冗余检验模式corroborativecriteriaDcorporateevidence标准data mininggovernance佐证证据数据挖掘COCO' sCritical Path

20、谢绝，下降dataprocessingcontrols数据处理控制data synthesis 数据统计database数据库deadly embrace死锁debugger调试器decentralizedprocessing分散处理decision-treeanalysis决策树分析declinededuction 扣除额；演绎;推论deficiency 缺陷delegation 授权Delphi techniques 德尔菲技术departmental!zation 部门化depend upon 取决于dependency check相关性检验 design设计detailedtestin

21、g详细测试detect发掘，侦查detectivecontrol检查型控制diagnostic 诊断differenceestimation sampling差额估计抽样digital certificate数字证书Digital DataNetwork(DDN)数字数据网络digitalsignature数字签名direct cutoverstrategy直接转换策略directevidence直接证据direct-accessfile直接存取文件directedsampling定向抽样directive动态规划distributeddownload指导型控制processing下载disc

22、losure分布处理dounsizing披露distribution降型化discount分发折扣draftdiversify草稿discovery分散，多样化samplingDue发现抽样division ofProfessionallaborCarediscretionary劳动分工应有的职业市access control慎性自主访问控制divisionalstructuredumb terminaldiscriminate分布型结构哑终端analysis辨别分析documentalDynamic LinkinformationLibraries (DLLdisk文件信息)磁盘dollar

23、-unit动态链接库disk utilitysamplingdynamic磁盘工具货币单位抽样programmingcontrolE-commerce activities 电子商务活动risk/control issues withE-commerce activities 电子商务活动 风险/控制问题Economic OrderQuantity(EOQ) 经济订货量effect效果effectiveness 有效性ElectronicData雇员市计业务范围Interchange (EresponsibilitengagementDI)iesofclient电子数据转换employees审

24、计业务客户Electronic雇员职责DataempowermentengagementconclusionProcess(EDP)授权审计业务结论电子数据处理endorseengagementElectronic背书informationFundsTransfer(EFT)end-user审计业务信息电子资金转账终端用户engagementelectronicEnd-UserobservationvotingComputing(EUC审计业务观察电子投票)结果终端用户计算engagementembedded auditmoduleengagementrecommendatio嵌入式审计模审计

25、业务n块employeesengagementarea审计业务建议engagement13 /f 31result审计业务结果enhance提高、加强environmentalaudits环境审计equal-weight加权平均ethics伦理/道德ethicsmonitoring compliancewith code ofconduct对行为规范遵 循性的监控evaluate评估，评价专长facilitatedevidence证据exponentialteam workshopsexceptionsmoothing推动型专题讨论会report例外报告指数平滑 exposurefail-so

26、ftexistence暴露protection故障弱化保护checkextent存在性检验延伸failure costexitexternal失败成本conferenceassessmentFDIC退出会议外部评估ImprovementexpectationexternalAct联邦存款保险期望information公司改进法expected value外部信息feasibility期望值external-inte可行性expert systemrnalfeedback专家系统informationpaymentsexpertise外-内信息F反馈控制feed-forwardcontrol前馈

27、控制field字段final auditreport最终审计报告finalengagementcommunication最终审计业务沟通financialcontrolsystems财务控制系统firewall防火墙29 / 31diagram后续舞弊调查模糊逻辑鱼骨图follow-upfrequencyGflat filereview频率game theory平面文件跟踪检查fulfill对策论flatformat check履行，完成Gantt chartorganizations格式检验function甘特图扁平化组织Fragmentation职能，部门gatewayflexible分割

28、functional网关budgetingdepartmentsgeneral弹性预算frame relay职能部门control帧中继flowchartingfunctional一般控制流程图frameworkreportinggeneralized框架focus groups职能报告audit software专题小组fraudfunctional通用审计软件舞弊follow-up bystructuregeneticinternalfraud auditing职能型结构algorithmauditors舞弊审计Fundamentals遗传算法后续审计fraud基础知识governance

29、fishbonefollow -upinvestigationfuzzy logic治理hierarchical标识损害group decisionmaking群体决策group dynamic团队活力growth curve成长曲线guarantee 保证，担保物guidance指南Hhearsayevidence旁证help-desk咨询帮助平台data model层次数据模型highlyregulated高度监管histogram直方图hot site热站hub集线器hypothesistesting假设测试Iidentificationidentification of fraud舞弊

30、识别identity识别，明确，确认IIA attributestandardsIIA属性标准compliancewith IIAattributestandards遵循IIA属性标准impact影响impairmentimpartial 公正的implementation实施Implementatio n Standards 实施标准improve改善improvementprogram改进程序in conformitywith依照incentive激励incrementalbudget增量预算independence独立性independent 独立的indexed-seque ntial

31、-accessfile索引顺序文件indicator指标，指小物individual个人industry data 行业数据infallibility 一贯正确inference推理informationsecurityofficer信息安全主管inherent risk固有风险IntegratedServicesDigitalNetwork(ISDN)综合服务数字网integratedtestfacility(ITF)整体测试法integration内部审计 integrity正直、公正 InternalAuditing IntelligenceActivity agent内部审计机构 智能

32、代理internal interceptcontrol截距内部控制interferenceinternal 干扰controlinterimcommunication期中沟通interim report期中报告internalassessment内部评估Internal Auditcriteria 内部控制标准reporting on effectiveness of internal control有关(内部控 制)效果的报告internal controlframeworkinterpretery判断model解释器适时存货内部控制成熟JIT Processingjudgment度框架模式

33、interrelation适时加工samplingship digraph判断抽样internal内部关系图JIT Purchasingcontrol system适时米购K内部控制系统interviewingKurtosis访谈、面谈JIT system峰度internal适时系统、适informationinvestigation时制L内部信息调查lackJIT缺乏internal-exteirregularityTransportatiornal不正当的行为nlayeredinformationissue适时运输sampling内-外信息发布；问题joining分层抽样Interneti

34、ssues control链接leadership互联网、因特事项控制styles网joint领导风格JprobabilityinterpretatioJIT(Just In联合概率leadershipn18 ，f 31stylesandmaturity解释Time)Inventorjudgmentassignment of authority/res ponsibility领导风格和权 责划分leadershipstylesandboardofdirectors/aud it committee董事会/审计 委员会controlenvironmentfactors inleaderships

35、tyles控制环境因素leadership styles andorganizationa1 structure组织结构learning curve学习曲线least squaresanalysis最小二乘法分析legacy system遗留系统linearprogramming线性规划linearregressionanalysis线性回归分析link联系linker链接器liquidity流动性logistics后勤log-off注销登录logon登录Mmacro宏mainframe大型机、主计算机maintain维持，维护management管理层internalcontrol resp

36、onsibilitiesofmanagement管理层内部控制责任Management ByObjectives(MB0)目标管理managementcontrols管理控制assessment ofmanagementcontrols管理控制评估33 / 31重要性生产能力测评Network(MAN)managementmatrix城域网controls by矩阵mechanisticfunctionorganizationamicrocomputer按职能的管理matrix diagram1微机控制矩阵图机械化组织middlewaremanagementmatrixmechanistic中

37、间件stylestructureorganizationamission管理风格矩阵结构1 structure宗旨机械式组织结management-prmean构mitigateoduced均值减轻analysismean-per-unitmedian管理层分析sampling中值mode众数master file单位均值抽样memoranda主文件measure备忘录modem调制解调落Material测评mergingRequirementsmeasurement合并moderatorPlanning(MRP)测量，考核message digest仲裁者，调节物料需求计划measuring

38、消息摘要者materialityplant capacityMetroAreamonitor监视器monitored level监控级别monitoring 监控monitoring ： CoCo监控：控制标 准monitoring ：CoCoofcompliance with code of conduct对遵循行为规 范的健康monitoring ： CoCoofengagement业务（监控）monitoring ： CoCo and internal control（监控和）内 部控制monitoring ：CoCoofquality programs质量方案（监 控）Monte Ca

39、rlo simulations 蒙特卡罗模拟motivate 激发moving-averag e移动平均multipleregressionanalysis多元线性回归 分析multiplesampling多层抽样multiplexor多路复用器Nnature性质need to know知必所需，按需而知negative confirmation消极式函证network datamodel网状型数据模 型networkstructure网络结构networktraffic网络流量Neural network 神经网络nominal data名义数据nonstatistica1 sampling

40、非统计抽样normaldistribution正态分布omissionOpticalOutsideCharacter0疏忽；失职RecognitionServiceobjectone - on - one(OCR)Providertechnology一对一光学字符识别外部服务提供对象技术onlineoral者objective联机、在线communicationout - sourcing目标；客观的Open Systems口头沟通外包objective 一Interconnectoral reportoverlapbased(osi)口头报告重叠以目标为基础开放系统互联overseen的Or

41、ganic监管operationorganizationaobjectivity运'官1 structureoverstate客观性operations有机式组织结高估、高计observationmanagement构ownership观察作业管理organization所有权obtainopinion组织，机构p获得evidenceorganizationaparalleloffline意见证据1 structuresimulation脱机、离线组织结构平行模拟22 /f 31informationn number (PIN) distributionparallel39 / 31s

42、trategy平行转换策略Pareto diagram 帕累托图participation 分享ParticipatoryAssessment ofRisk andControl风险和控制的 参及性评估 partnership伙伴关系peer - to -peer network对等网络perfect完全信息perform实施performance实施；业绩、绩效performancebudget绩效预算PerformanceStandards工作标准period - to -periodcomparison多期比较personalidentificatio个人识别码phasedapproac

43、hstrategy分段策略philosophy理念physical information实物信息physicalsecuritycontrols物理安全控制pilot studystrategy试点调研策略poisson泊松分布population 总体positiveconfirmation积极式函证postcontrol事后控制potential潜在的potentialbenefit潜在收益power surge电涌practical可操作的PracticeAdvisory实务公告precision精确度precontrol预先控制present value现值presentations

44、oftware andhardware演示软件和硬件presume假定、假设preventivecontrol预防型控制、事前控制preventivecost预防成本previous以前的primary首要的primaryevidence首要证据primary key主关键字principle原则prioritization matrix优先矩阵图prioritize 优先排序Private Branch eXchange (PBX) 专用分组交换机private key 私钥privatenetwork 专用网络privilege 特权probability 概率probabilitysampling概率抽样procedure程序process程序，过程process 一based以过程为基础 的process ，internalcontrols as过程，内部控制productionprogram生产程序productionsystem生产系统productivitymeasurement计划评审技术protocol网络生产率测评project协议purchase orderprofessionalcontrolprototype采购订单association项目控制approachpurpose专业协会project原型