TERMIUM Plus^®

Fiche 1,  Justifications,  Anglais

Record number: 1, Textual support number: 1 CONT

A user entity is an entity that uses a service organization and whose financial statements are being audited.  2, fiche 1, Anglais, - user%20entity

Fiche 1,  Justifications,  Français

Record number: 1, Textual support number: 1 CONT

Une entité utilisatrice est une entité qui fait appel à une société de services et dont les états financiers font l'objet de l'audit.  2, fiche 1, Français, - entit%C3%A9%20utilisatrice

Fiche 1,  Justifications,  Espagnol

Fiche 2,  Justifications,  Anglais

Record number: 2, Textual support number: 1 CONT

[A common pitfall is the] failure to limit risk exposure by capturing and documenting the complete list of complementary user entity controls. This relates to ... clients' or user entities' responsibility of implementing controls at their end so the overall control objective can be achieved.  2, fiche 2, Anglais, - complementary%20user%20entity%20control

Record number: 2, Textual support number: 1 OBS

[An] example of a complementary user entity control is the management of client access to information systems. When clients are provided with access to [an] application system, they would need to have controls in place to ensure only authorized employees gain access and that access for terminated employees is immediately removed.  3, fiche 2, Anglais, - complementary%20user%20entity%20control

Record number: 2, Textual support number: 2 OBS

complementary user entity control: designation usually used in the plural.  4, fiche 2, Anglais, - complementary%20user%20entity%20control

Fiche 2,  Justifications,  Français

Record number: 2, Textual support number: 1 OBS

contrôle complémentaire de l'entité utilisatrice : désignation habituellement utilisée au pluriel.  2, fiche 2, Français, - contr%C3%B4le%20compl%C3%A9mentaire%20de%20l%27entit%C3%A9%20utilisatrice

Fiche 2,  Justifications,  Espagnol

Fiche 3,  Justifications,  Français

Fiche 3,  Justifications,  Espagnol