Електронний багатомовний

термінологічний словник

Electronic Multilingual Terminological Dictionary


Accounting and Auditing

Audit file

The Nessus vulnerability scanner allows you to perform compliance audits of numerous platforms including (but not limited to) databases, Cisco, Unix, and Windows configurations as well as sensitive data discovery based on regex contained in audit files. Audit files are XML-based text files that contain the specific configuration, file permission, and access control tests to be performed. For more information, see Manage Audit Files. After you create an audit file, you can reference the audit file in a template-based Policy Compliance Auditing scan policy or a custom scan policy. For more information about compliance options in custom scan policies, see Compliance Options. For more information on compliance checks and creating custom audits, see the Compliance Checks Reference [Tenable.sc Documentation].
An audit file is a collection of audit working papers in a folder or other storage media. Similarly, some audit firms may use physical audit files, while others may keep them electronically. Auditing standards do not have specific requirements for physical or electronic storage. However, they require auditors to keep an audit file regarding their clients. Audit files contain records that comprise the audit documentation for a specific client. Therefore, auditors must have a separate audit file for each engagement. It contains a collection of all the evidence and documentation for a specific service. However, some information may be common across various engagements for the same client. In that case, auditors may keep permanent and current audit files [Accounting Hub].

Sources:

Audit Working Papers. Accounting Hub. Retrieved from: https://www.accountinghub-online.com/audit-working-papers/

Audit Files. Tenable.sc Documentation. Retrieved from: https://docs.tenable.com/tenablesc/Content/AuditFiles.htm

Part of speech Noun
Countable/uncountable Countable
Type Concrete
Gender Neutral
Case Nominative