ISACA® CISA® - Glossary

Corporate governance

The system by which enterprises are directed and controlled. The board of directors is responsible for the governance of their enterprise. It consists of the leadership and organizational structures and processes that ensure the enterprise sustains and extends strategies and objectives.

Audit objective

The specific goal(s) of an audit. Scope Note: These often center on substantiating the existence of internal controls to minimize business risk.

Audit plan

1. A plan containing the nature, timing and extent of audit procedures to be performed by engagement team members in order to obtain sufficient appropriate audit evidence to form an opinion. Scope Note: Includes the areas to be audited, the type of work planned, the high-level objectives and scope of the work, and topics such as budget, resource allocation, schedule dates, type of report and its intended audience and other general aspects of the work. 2. A high-level description of the audit work to be performed in a certain period of time.

Capability Maturity Model (CMM)

1. Contains the essential elements of effective processes for one or more disciplines. Scope Note: It also describes an evolutionary improvement path from ad hoc, immature processes to disciplined, mature processes with improved quality and effectiveness. 2. CMM for software, from the Software Engineering Institute (SEI), is a model used by many enterprises to identify best practices useful in helping them assess and increase the maturity of their software development processes. Scope Note: CMM ranks software development enterprises according to a hierarchy of five process maturity levels. Each level ranks the development environment according to its capability of producing quality software. A set of standards is associated with each of the five levels. The standards for level one describe the most immature or chaotic processes and the standards for level five describe the most mature or quality processes. A maturity model that indicates the degree of reliability or dependency the business can place on a process achieving the desired goals or objectives. A collection of instructions that an enterprise can follow to gain better control over its software development process.

Authentication

1. The act of verifying identity (i.e., user, system). Scope Note: Risk: Can also refer to the verification of the correctness of a piece of data. 2. The act of verifying the identity of a user and the user's eligibility to access computerized information. Scope Note: Assurance: Authentication is designed to protect against fraudulent logon activity. It can also refer to the verification of the correctness of a piece of data.

Asymmetric key (public key)

A cipher technique in which different cryptographic keys are used to encrypt and decrypt a message. Scope Note: See Public key encryption.

Cluster controller

A communication terminal control hardware unit that controls a number of computer terminals. Scope Note: All messages are buffered by the controller and then transmitted to the receiver.

Application

A computer program or set of programs that performs the processing of records for a specific function. Scope Note: Contrasts with systems programs, such as an operating system or network control program, and with utility programs, such as copy or sort.

Circuit-switched network

A data transmission service requiring the establishment of a circuit-switched connection before data can be transferred from source data terminal equipment (DTE) to a sink DTE. Scope Note: A circuit-switched data transmission service uses a connection network.

Data dictionary

A database that contains the name, type, range of values, source and authorization for access for each data element in a database. It also indicates which application programs use those data so that when a data structure is contemplated, a list of the affected programs can be generated. Scope Note: May be a stand-alone information system used for management or documentation purposes, or it may control the operation of a database.

Certification practice statement (CPS)

A detailed set of rules governing the certificate authority's operations. It provides an understanding of the value and trustworthiness of certificates issued by a given certificate authority (CA). Scope Note: In terms of the controls that an enterprise observes, the method it uses to validate the authenticity of certificate applicants and the CA's expectations of how its certificates may be used.

Client-server

A group of computers connected by a communication network, in which the client is the requesting machine and the server is the supplying machine. Scope Note: Software is specialized at both ends. Processing may take place on either the client or the server, but it is transparent to the user.

Computer emergency response team (CERT)

A group of people integrated at the enterprise with clear lines of reporting and responsibilities for standby support in case of an information systems emergency. This group will act as an efficient corrective control, and should also act as a single point of contact for all incidents and issues related to information systems.

Change management

A holistic and proactive approach to managing the transition from a current to a desired organizational state, focusing specifically on the critical human or "soft" elements of change. Scope Note: Includes activities such as culture change (values, beliefs and attitudes), development of reward systems (measures and appropriate incentives), organizational design, stakeholder management, human resources (HR) policies and procedures, executive coaching, change leadership training, team building and communication planning and execution.

Chain of custody

A legal principle regarding the validity and integrity of evidence. It requires accountability for anything that will be used as evidence in a legal proceeding to ensure that it can be accounted for from the time it was collected until the time it is presented in a court of law. Scope Note: Includes documentation as to who had access to the evidence and when, as well as the ability to identify evidence as being the exact item that was recovered or tested. Lack of control over evidence can lead to it being discredited. Chain of custody depends on the ability to verify that evidence could not have been tampered with. This is accomplished by sealing off the evidence, so it cannot be changed, and providing a documentary record of custody to prove that the evidence was at all times under strict control and not subject to tampering.

Checksum

A mathematical value that is assigned to a file and used to "test" the file at a later date to verify that the data contained in the file has not been maliciously changed. Scope Note: A cryptographic checksum is created by performing a complicated series of mathematical operations (known as a cryptographic algorithm) that translates the data in the file into a fixed string of digits called a hash value, which is then used as the checksum. Without knowing which cryptographic algorithm was used to create the hash value, it is highly unlikely that an unauthorized person would be able to change data without inadvertently changing the corresponding checksum. Cryptographic checksums are used in data transmission and data storage. Cryptographic checksums are also known as message authentication codes, integrity check-values, modification detection codes or message integrity codes.

Cookie

A message kept in the web browser for the purpose of identifying users and possibly preparing customized web pages for them. Scope Note: The first time a cookie is set, a user may be required to go through a registration process. Subsequent to this, whenever the cookie's message is sent to the server, a customized view based on that user's preferences can be produced. The browser's implementation of cookies has, however, brought several security concerns, allowing breaches of security and the theft of personal information (e.g., user passwords that validate the user identity and enable restricted web services).

Challenge/response token

A method of user authentication that is carried out through use of the Challenge Handshake Authentication Protocol (CHAP). Scope Note: When a user tries to log into the server using CHAP, the server sends the user a "challenge," which is a random value. The user enters a password, which is used as an encryption key to encrypt the "challenge" and return it to the server. The server is aware of the password. It, therefore, encrypts the "challenge" value and compares it with the value received from the user. If the values match, the user is authenticated. The challenge/response activity continues throughout the session and this protects the session from password sniffing attacks. In addition, CHAP is not vulnerable to "man-in-the-middle" attacks because the challenge value is a random value that changes on each access attempt.

Completely connected (mesh) configuration

A network topology in which devices are connected with many redundant interconnections between network nodes (primarily used for backbone networks).

Check digit

A numeric value, which has been calculated mathematically, is added to data to ensure that original data have not been altered or that an incorrect, but valid match has occurred. Scope Note: Check digit control is effective in detecting transposition and transcription errors.

Card swipe

A physical control technique that uses a secured card or ID to gain access to a highly sensitive location. Scope Note: If built correctly, card swipes act as a preventive control over physical access to those sensitive locations. After a card has been swiped, the application attached to the physical card swipe device logs all card users who try to access the secured location. The card swipe device prevents unauthorized access and logs all attempts to enter the secured location.

Business continuity plan (BCP)

A plan used by an enterprise to respond to disruption of critical business processes. Depends on the contingency plan for restoration of critical systems.

Checkpoint restart procedures

A point in a routine at which sufficient information can be stored to permit restarting the computation from that point.

Acceptable use policy

A policy that establishes an agreement between users and the enterprise and defines for all parties' the ranges of use that are approved before gaining access to a network or the Internet.

Completeness check

A procedure designed to ensure that no fields are missing from a record.

Business impact analysis (BIA)

A process to determine the impact of losing the support of any resource. Scope Note: The BIA assessment study will establish the escalation of that loss over time. It is predicated on the fact that senior management, when provided reliable data to document the potential impact of a lost resource, can make the appropriate decision.

Biometrics

A security technique that verifies an individual's identity by analyzing a unique physical attribute, such as a handprint.

Alternative routing

A service that allows the option of having an alternate route to complete a call when the marked destination is not available. Scope Note: In signaling, alternative routing is the process of allocating substitute routes for a given signaling traffic stream in case of failure(s) affecting the normal signaling links or routes of that traffic stream.

Application programming interface (API)

A set of routines, protocols and tools referred to as "building blocks" used in business application software development. Scope Note: A good API makes it easier to develop a program by providing all the building blocks related to functional characteristics of an operating system that applications need to specify, for example, when interfacing with the operating system (e.g., provided by Microsoft Windows, different versions of UNIX). A programmer utilizes these APIs in developing applications that can operate effectively and efficiently on the platform chosen.

Database

A stored collection of related data needed by enterprises and individuals to meet their information processing and retrieval requirements.

Adware

A software package that automatically plays, displays or downloads advertising material to a computer after the software is installed on it or while the application is being used. Scope Note: In most cases, this is done without any notification to the user or without the user's consent. The term adware may also refer to software that displays advertisements, whether or not it does so with the user's consent; such programs display advertisements as an alternative to shareware registration fees. These are classified as adware in the sense of advertising supported software, but not as spyware. Adware in this form does not operate surreptitiously or mislead the user, and it provides the user with a specific service.

Database management system (DBMS)

A software system that controls the organization, storage and retrieval of data in a database.

Control objective

A statement of the desired result or purpose to be achieved by implementing control procedures in a particular process.

Audit program

A step-by-step set of audit procedures and instructions that should be performed to complete an audit.

Benchmarking

A systematic approach to comparing enterprise performance against peers and competitors in an effort to learn the best ways of conducting business. Scope Note: Examples include benchmarking of quality, logistic efficiency and various other metrics.

Decryption

A technique used to recover the original plaintext from the ciphertext so that it is intelligible to the reader. The decryption is a reverse process of the encryption.

Black box testing

A testing approach that focuses on the functionality of the application or product and does not require knowledge of the code intervals.

Certificate (Certification) authority (CA)

A trusted third party that serves authentication infrastructures or enterprises and registers entities and issues them certificates.

Audit trail

A visible trail of evidence enabling one to trace information contained in statements or reports back to the original input source.

Customer relationship management (CRM)

A way to identify, acquire and retain customers. CCRRMM is also an industry term for software solutions that help an enterprise manage customer relationships in an organized manner.

Bus configuration

All devices (nodes) are linked along one communication line where transmissions are received by all attached nodes. Scope Note: This architecture is reliable in very small networks, as well as easy to use and understand. This configuration requires the least amount of cable to connect the computers together and, therefore, is less expensive than other cabling arrangements. It is also easy to extend, and two cables can be easily joined with a connector to make a longer cable for more computers to join the network. A repeater can also be used to extend a bus configuration.

Comprehensive audit

An audit designed to determine the accuracy of financial records as well as to evaluate the internal controls of a function or department.

Attribute sampling

An audit technique used to select items from a population for audit testing purposes based on selecting all those items that have certain attributes or characteristics (such as all items over a certain size).

Console log

An automated detail report of computer system activity.

Cold site

An IISS backup facility that has the necessary electrical and physical components of a computer facility, but does not have the computer equipment in place. Scope Note: The site is ready to receive the necessary replacement computer equipment in the event that the users have to move from their main computing location to the alternative computer facility.

Data Encryption Standard (DES)

An algorithm for encoding binary data. Scope Note: It is a secret key cryptosystem published by the National Bureau of Standards (NBS), the predecessor of the US National Institute of Standards and Technology (NIST). DES and its variants has been replaced by the Advanced Encryption Standard (AES).

Antivirus software

An application software deployed at multiple points in an IT architecture. It is designed to detect and potentially eliminate virus code before damage is done and repair or quarantine files that have already been infected

Database administrator (DBA)

An individual or department responsible for the security and information classification of the shared data stored n a database system. This responsibility includes the design, definition and maintenance of the database.

Certificate revocation list (CRL)

An instrument for checking the continued validity of the certificates for which the certification authority (CA) has responsibility. Scope Note: The CRL details digital certificates that are no longer valid. The time gap between two updates is very critical and is also a risk in digital certificates verification.

Decision support systems (DSS)

An interactive system that provides the user with easy access to decision models and data, to support semi structured decision- making tasks.

Access control list (ACL)

An internal computerized table of access rules regarding the levels of computer access permitted to logon IDs and computer terminals. Scope Note: Also referred to as access control tables.

Compensating control

An internal control that reduces the risk of an existing or potential control weakness resulting in errors and omissions.

Computer-assisted audit technique (CAAT)

Any automated audit technique, such as generalized audit software (GAS), test data generators, computerized audit programs and specialized audit utilities.

Data diddling

Changing data with malicious intent before or during input into the system.

Coaxial cable

Composed of an insulated wire that runs through the middle of each cable, a second wire that surrounds the insulation of the inner wire like a sheath, and the outer insulation which wraps the second wire. Scope Note: Has a greater transmission capacity than standard twisted-pair cables, but has a limited range of effective distance.

Batch control

Correctness checks built into data processing systems and applied to batches of input data, particularly in the data preparation stage. Scope Note: There are two main forms of batch controls: sequence control, which involves numbering the records in a batch consecutively so that the presence of each record can be confirmed; and control total, which is a total of the values in selected fields within the transactions.

Corrective control

Designed to correct errors, omissions and unauthorized uses and intrusions, once they are detected.

Balanced scorecard (BSC)

Developed by Robert S. Kaplan and David P. Norton as a coherent set of performance measures organized into four categories that includes traditional financial measures, but adds customer, internal business process, and learning and growth perspectives.

Brouter

Device that performs the functions of both a bridge and a router. Scope Note: A brouter operates at both the data link and the network layers. It connects same data link type LAN segments as well as different data link ones, which is a significant advantage. Like a bridge, it forwards packets based on the data link layer address to a different network of the same type. Also, whenever required, it processes and forwards messages to a different data link type network based on the network protocol address. When connecting same data link type networks, it is as fast as a bridge and is able to connect different data link type networks.

Business case

Documentation of the rationale for making a business investment, used both to support a business decision on whether to proceed with the investment and as an operational tool to support management of the investment through its full economic life cycle.

Backup

Files, equipment, data and procedures available for use in the event of a failure or loss, if the originals are destroyed or out of service.

Data-oriented systems development

Focuses on providing ad hoc reporting for users by developing a suitable accessible database of information and to provide useable data rather than a function.

Circular routing

In open systems architecture, circular routing is the logical path of a message in a communication network based on a series of gates at the physical network layer in the open systems interconnection (OSI) model.

Buffer

Memory reserved to temporarily hold data to offset differences between the operating speeds of different devices, such as a printer and a computer. Scope Note: In a program, buffers are reserved areas of random access memory (RAM) that hold data while they are being processed.

Control practice

Key control mechanism that supports the achievement of control objectives through responsible use of resources, appropriate management of risk and alignment of IT with business.

Coupling

Measure of interconnectivity among structure of software programs. Coupling depends on the interface complexity between modules. This can be defined as the point at which entry or reference is made to a module, and what data pass across the interface. Scope Note: In application software design, it is preferable to strive for the lowest possible coupling between modules. Simple connectivity among modules results in software that is easier to understand and maintain and is less prone to a ripple or domino effect caused when errors occur at one location and propagate through the system.

Broadband

Multiple channels are formed by dividing the transmission medium into discrete frequency segments. Scope Note: Broadband generally requires the use of a modem.

Continuity

Preventing, mitigating and recovering from disruption. Scope Note: The terms "business resumption planning," "disaster recovery planning" and "contingency planning" also may be used in this context; they all concentrate on the recovery aspects of continuity.

Contingency planning

Process of developing advance arrangements and procedures that enable an enterprise to respond to an event that could occur by chance or unforeseen circumstances.

Concurrency control

Refers to a class of controls used in a database management system (DBMS) to ensure that transactions are processed in an atomic, consistent, isolated and durable manner (ACID). This implies that only serial and recoverable schedules are permitted, and that committed transactions are not discarded when undoing aborted transactions.

Data leakage

Siphoning out or leaking information by dumping computer files or stealing computer reports and tapes.

Application software tracing and mapping

Specialized tools that can be used to analyze the flow of data through the processing logic of the application software and document the logic, paths, control conditions and processing sequences. Scope Note: Both the command language or job control statements and programming language can be analyzed. This technique includes program/system: mapping, tracing, snapshots, parallel simulations and code comparisons.

Critical infrastructure

Systems whose incapacity or destruction would have a debilitating effect on the economic security of an enterprise, community or nation.

Capacity stress testing

Testing an application with large quantities of data to evaluate its performance during peak periods. Also called volume testing.

Compliance testing

Tests of control designed to obtain audit evidence on both the effectiveness of the controls and their operation during the audit period.

Computer forensics

The application of the scientific method to digital media to establish factual information for judicial review. Scope Note: This process often involves investigating computer systems to determine whether they are or have been used for illegal or unauthorized activities. As a discipline, it combines elements of law and computer science to collect and analyze data from information systems (e.g., personal computers, networks, wireless communication and digital storage devices) in a way that is admissible as evidence in a court of law.

Configuration management

The control of changes to a set of configuration items over a system life cycle.

Cohesion

The extent to which a system unit--subroutine, program, module, component, subsystem--performs a single dedicated function. Scope Note: Generally, the more cohesive the unit, the easier it is to maintain and enhance a system because it is easier to determine where and how to apply a change.

Control risk

The risk that a material error exists that would not be prevented or detected on a timely basis by the system of internal controls. See Inherent risk.

Continuous improvement

The goals of continuous improvement (Kaizen) include the elimination of waste, defined as "activities that add cost, but do not add value;" just-in-time (JIT) delivery; production load leveling of amounts and types; standardized work; paced moving lines; and right-sized equipment. Scope Note: A closer definition of the Japanese usage of Kaizen is "to take it apart and put it back together in a better way." What is taken apart is usually a process, system, product or service. Kaizen is a daily activity whose purpose goes beyond improvement. It is also a process that, when done correctly, humanizes the workplace, eliminates hard work (both mental and physical), and teaches people how to do rapid experiments using the scientific method and how to learn to see and eliminate waste in business processes.

Data custodian

The individual(s) and department(s) responsible for the storage and safeguarding of computerized data.

Data owner

The individual(s), normally a manager or director, who has responsibility for the integrity, accurate reporting and use of computerized data.

Audit evidence

The information used to support the audit opinion.

Access path

The logical route that an end user takes to access computerized information. Scope Note: Typically includes a route through the operating system, telecommunications software, selected application software and the access control system

Backbone

The main communication channel of a digital network. The part of a network that handles the major traffic. Scope Note: Employs the highest-speed transmission paths in the network and may also run the longest distances. Smaller networks are attached to the backbone, and networks that connect directly to the end user or customer are called "access networks." A backbone can span a geographic area of any size from a single building to an office complex to an entire country. Or, it can be as small as a backplane in a single cabinet.

Audit risk

The probability that information or financial reports may contain material errors and that the auditor may not detect an error that has occurred.

Critical success factor (CSF)

The most important issue or action for management to achieve control over and within its IT processes

Access rights

The permission or privileges granted to users, programs or workstations to create, change, delete or view data and files within a system, as defined by rules established by data owners and the information security policy.

Application controls

The policies, procedures and activities designed to provide reasonable assurance that objectives relevant to a given automated solution (application) are achieved.

Database replication

The process of creating and managing duplicate versions of a database. Scope Note: Replication not only copies a database but also synchronizes a set of replicas so that changes made to one replica are reflected in all of the others. The beauty of replication is that it enables many users to work with their own local copy of a database, but have the database updated as if they were working on a single centralized database. For database applications in which, geographically users are distributed widely, replication is often the most efficient method of database access.

Decentralization

The process of distributing computer processing to different locations within an enterprise.

Access control

The processes, rules and deployment mechanisms that control access to information systems, resources and physical access to premises.

Batch processing

The processing of a group of transactions at the same time. Scope Note: Transactions are collected and processed against the master files at a specified time.

Bandwidth

The range between the highest and lowest transmittable frequencies. It equates to the transmission capacity of an electronic line and is expressed in bytes per second or Hertz (cycles per second).

Baud rate

The rate of transmission for telecommunications data, expressed in bits per second (bps).

Data structure

The relationships among files in a database and among data items within each file.

Business process reengineering (BPR)

The thorough analysis and significant redesign of business processes and management systems to establish a better performing structure, more responsive to the customer base and market conditions, while yielding material cost savings.

Computer-aided software engineering (CASE)

The use of software packages that aid in the development of all phases of an information system. Scope Note: System analysis, design programming and documentation are provided. Changes introduced in one CASE chart will update all other related charts automatically. CASE can be installed on a microcomputer for easy access.

Continuous auditing approach

This approach allows IS auditors to monitor system reliability on a continuous basis and to gather selective audit evidence through the computer.

Computer sequence checking

Verifies that the control number follows sequentially and that any control numbers out of sequence are rejected or noted on an exception report for further research.