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The OMB A-133 Compliance Supplement is a large and extensive United States federal government guide created by the Office of Management and Budget (OMB) and used in auditing federal assistance and federal grant programs, as well as their respective recipients. It is considered to be the most important tool of an auditor for a Single Audit .
Suspicious activity report. In financial regulation, a Suspicious Activity Report ( SAR) or Suspicious Transaction Report ( STR) is a report made by a financial institution about suspicious or potentially suspicious activity as required under laws designed to counter money laundering, financing of terrorism and other financial crimes.
An information technology audit, or information systems audit, is an examination of the management controls within an Information technology (IT) infrastructure. The evaluation of obtained evidence determines if the information systems are safeguarding assets, maintaining data integrity, and operating effectively to achieve the organization's ...
A laboratory information management system ( LIMS ), sometimes referred to as a laboratory information system ( LIS) or laboratory management system ( LMS ), is a software -based solution with features that support a modern laboratory 's operations. Key features include—but are not limited to— workflow and data tracking support, flexible ...
Internal control, as defined by accounting and auditing, is a process for assuring of an organization's objectives in operational effectiveness and efficiency, reliable financial reporting, and compliance with laws, regulations and policies. A broad concept, internal control involves everything that controls risks to an organization.
Overview. Governance, risk management, and compliance are three related facets that aim to assure an organization reliably achieves objectives, addresses uncertainty and acts with integrity. [6] Governance is the combination of processes established and executed by the directors (or the board of directors) that are reflected in the organization ...
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