TERMIUM Plus®

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GENERAL INFORMATION TECHNOLOGY CONTROLS [1 record]

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Record 1 2024-10-09

English

Subject field(s)
  • Auditing (Accounting)
CONT

[The] tool focuses on determining whether the relevant controls to be tested are indirect controls[, ] i. e. controls that depend upon other controls such as general information technology controls...

OBS

indirect control: designation usually used in the plural.

Key term(s)
  • indirect controls

French

Domaine(s)
  • Vérification (Comptabilité)
CONT

[L'outil] aide l'auditeur à déterminer si les contrôles pertinents à tester sont des contrôles indirects[,] c'est-à-dire tributaires d'autres contrôles comme les contrôles généraux informatiques [...]

OBS

contrôle indirect : désignation habituellement utilisée au pluriel.

Key term(s)
  • contrôles indirects

Spanish

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