| Application software | Computer programs designed for a specific purpose (such as accounts receivable, billing, or inventory control). |
| Client - server computing | A new model of computing, characterised by distributed processing of information between client machines and "servers". Clients make "requests" through a network or networks, and receive "responses" from servers |
| Compliance testing | A set of tests carried out to gain sufficient assurance that the prescribed internal controls are operating effectively. |
| Direct substantive testing | A set of tests carried out to gain evidence as to the validity of the data produced by the accounting system. |
| Electronic Data Interchange (EDI) | The electronic exchange of business data from one computer application to another computer application in a structured format using a communication link. The communication link may be services provided by a third party, such as a Value Added Network, a point to point link of computers through telephone lines, or a transfer of tapes or other electronic media |
| Electronic Funds Transfer (EFT) | EDI between financial institutions |
| Financial Attest Audit | The function of checking accounts with a view to gaining sufficient degree of assurance about the accuracy and correctness of the accounts audited. |
| Generalist auditor | General audit staff as distinct from specialist computer audit staff. |
| Information Technology | The term "IT" encompasses the methods and techniques used in information handling and retrieval by automatic means. The means include computers, telecommunications and office systems or any combination of these elements. |
| Methodology | A methodology represents a package of practical ideas and proven practices for a given area of activity, such as the planning, design development or management of IT-based systems. |
| Operating System | A set of programs implemented in software, firmware, or hardware that permit sharing and use of resources within a computer system. |
| Performance Audit | Appraisal of the performance of a system with reference to the overall objectives as well as efficiency of the means adopted to attain the objectives. |
| RDBMS | Relational Database Management System - The comprehensive software that builds, maintains, and provides access to a database; the software that operates on a database, primarily to manage the definition and maintenance of data. |
| Security evaluations | Review of set of rules and practices that regulate how an organisation manages, protects, and distributes sensitive or critical information. Such evaluations cover the security of physical (IT-related) assets also. |
| System design | Design of the information processing system covering the activities of determining detailed requirements, design of data/information flow, design of database, design of user interface, physical design, and design of hardware/software configuration. |
| System development process | The different phases of system development activities viz., feasibility study, analysis, systems design, program development, procedures and forms development, acceptance testing, conversion, operation and maintenance and post-implementation review. |
| Text retrieval | A system by which important documents (or portions thereof) can be retrieved by searching for occurrences of key words, phrases or sentences. |
| Universal Resource Locator (URL) | A unique identifier for locating an item, such as a page of text or graphics, anywhere on the Internet; in effect the URL acts as the item’s address on the Internet |