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computer-assisted audit technique (CAAT) Any technique where computers are used to automate or simplify the audit process computer trespass Unlawful entry into a computer or application
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confidence coefficient The probability that a sample selected actually represents the entire population This is usually expressed as a percentage configuration management The IT function where the configuration of components in an IT environment is independently recorded Configuration management is usually supported by the use of automated tools used to inventory and control system configurations See also IT service management configuration management database (CMDB) A repository for every component in an environment that contains information on every configuration change made on those components configuration standard A standard that defines the detailed configurations that are used in servers, workstations, operating systems, database management systems, applications, network devices, and other systems conspiracy A plan by two or more persons to commit an illegal act
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constructive cost model (COCOMO) A method for estimating software development projects based on the number of lines of code and its complexity contact list A list of key personnel and various methods used to contact them See also response document continuity of operations plan (COOP) The activities required to continue critical and strategic business functions at an alternate site See also response document continuous and intermittent simulation (CIS) A continuous auditing technique where flagged transactions are processed in a parallel simulation and the results compared to production processing results continuous auditing An auditing technique where sampling and testing are automated and occur continuously contract A binding legal agreement between two parties that may be enforceable in a court of law control Policies, processes, and procedures that are created to achieve desired events or to avoid unwanted events control failure be ineffective The result of an audit of a control where the control is determined to
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control objective A foundational statement that describes desired states or outcomes from business operations
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Glossary
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Control Objectives for Information and related Technology (COBIT) A control framework for managing information systems and security COBIT is published by ISACA control risk The risk that a material error exists that will not be prevented or detected by the organization s control framework control self-assessment (CSA) A methodology used by an organization to review key business objectives, risks, and controls Control self-assessment is a self-regulation activity corrective action An action that is initiated to correct an undesired condition corrective control A control that is used after an unwanted event has occurred corroboration An audit technique where an IS auditor interviews additional personnel to confirm the validity of evidence obtained from others who were interviewed previously countermeasure Any activity or mechanism that is designed to reduce risk
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crash gate Hard barriers that lift into position, preventing the entry (or exit) of unauthorized vehicles, and that can be lowered to permit authorized vehicles critical path methodology (CPM) A technique that is used to identify the most critical path in a project to understand which tasks are most likely to affect the project schedule criticality analysis (CA) A study of each system and process, a consideration of the impact on the organization if it is incapacitated, the likelihood of incapacitation, and the estimated cost of mitigating the risk or impact of incapacitation crossover error rate The point at which the false reject rate (FRR) equals the false accept rate (FAR) This is the ideal point for a well-tuned biometric system See also biometrics, false reject rate, and false accept rate cryptanalysis An attack on a cryptosystem where the attacker is attempting to determine the encryption key that is used to encrypt messages custodian A person or group delegated to operate or maintain an asset customer relationship management (CRM) An IS application that is used to track the details of the relationships with each of an organization s customers customization A unique change that is made to a computer program or system cutover The step in the software development life cycle where an old replaced system is shut down and a new replacement system is started cutover test An actual test of disaster recovery and/or business continuity response plans The purpose of a parallel test is to evaluate the ability of personnel to follow directives
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