Reporting Definitions

  • A

    AICPA (American Institute of Certified Public Accountants)

    The AICPA (American Institute of Certified Public Accountants) is a member association for the accounting profession that sets ethical standards for accountants, as well as U.S. auditor standards for private companies, nonprofit organizations and the government.

  • C

    compliance burden

    Compliance burden, also called regulatory burden, is the administrative cost of a regulation in terms of dollars, time and complexity.

  • compliance framework

    A compliance framework is a structured set of guidelines that details an organization's processes for maintaining accordance with established regulations, specifications or legislation.

  • Computer Fraud and Abuse Act (CFAA)

    The Computer Fraud and Abuse Act (CFAA) of 1986 is United States legislation that made it a federal crime to access a protected computer without proper authorization.

  • G

    Government Accountability Office (GAO)

    The U.S. Government Accountability Office (GAO) is an independent, nonpartisan agency that works for Congress to investigate how the federal government spends taxpayer dollars.

  • I

    internal audit (IA)

    An internal audit (IA) is an organizational initiative to monitor and analyze its own business operations in order to determine how well it conforms to a set of specific criteria.

  • N

    National Information Assurance Partnership (NIAP)

    The National Information Assurance Partnership (NIAP) is a U.S. government program designed to meet the security testing needs of information technology consumers and developers. The

  • NERC CIP (critical infrastructure protection)

    The NERC CIP (critical infrastructure protection) plan is a set of requirements designed to secure assets vital to reliably operating North America's bulk electric system.

  • P

    PCAOB (Public Company Accounting Oversight Board)

    The Public Company Accounting Oversight Board (PCAOB) is a Congressionally-established nonprofit that assesses audits of public companies in the United States to protect investors' interests.

  • R

    Regulation SCI (Regulation Systems Compliance and Integrity)

    Regulation SCI is a set of compliance rules designed by the SEC to monitor and regulate the technology infrastructure of U.S. securities markets.

  • V

    Volcker rule

    The Volcker rule is a section of the Dodd–Frank Act that restricts U.S. banks from making speculative, high-risk investments that do not benefit customers.

  • W

    Whistleblower Protection Act

    The Whistleblower Protection Act of 1989 (WPA) is a law that protects federal government employees in the United States from retaliatory action for voluntarily disclosing information about dishonest or illegal activities occurring at a government organization.

  • X

    XBRL (Extensible Business Reporting Language)

    XBRL (Extensible Business Reporting Language) is an XML-based computer language for the electronic transmission of business and financial data. The goal of XBRL is to standardize the automation of business intelligence (BI).

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