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ATM
Automated Teller Machine
At-the-money
Occurs if the strike price of the option is equal to the market price of underlying security.
Back-months
Futures or options on futures months being traded that are furthest from expiration.
Data Field Access
Access to one or more selected fields in a database.
Data Integrity
Accuracy and reliability of published and non-published information maintenance.
Database Access
Access to one or more data entries in a database.
Directory-enabled access controls
Controls over access to digital resources that is controlled by entries in a service directory
Distributed Enrollment
Process of enrollment conducted by persons at one or more remote locations acting as agents for enrolling end users.
Extranet Access
Access for employees and business partners to internal Web-enabled applications.
File Access
Access to the contents of a digital file.
Finite Access Control
Control of end-user access for one username to specific resources.
Gen2
RFID standard setting interoperability and bandwidth technologies
Group-membership Access
Assignment to a group sharing similar access rights.
Integrity and Ethics
Reside under the Control Environment. The senior management need to set the tone for the company. Whilst they might be considered "soft" and "intangible" concepts, they affect the design, administration and monitoring of other internal controls. According to COSO, the actions of management is more important than having them written down.
ISACA
Information Systems Audit and Control Association
ISDA
International Swaps and Derivatives Association
ITA
Information Technology Architecure
Password Reset
Replacing an existing password with a new one. The old password is cancelled. Task performed by the end user, help desk or an administrator
Password Synchronisation
Moving passwords and sometimes usernames from one repository to another using automated processes.
Physical Controls
A type of control activity. They involve the physical security of assets. They ensure adequate safeguards over access to assets and records.
Policy
1) Establishes what should be done. Part of the Control activities.
Privacy Protection
Creating and maintaining digital and/or physical barriers around an individual's personal information to prevent unauthorized access.
Reduced sign-on
Using the same username/password combination to access every resource over multiple logon events.
RFID
Radio Frequency Identification
Risk Assessment
One of five components of internal control according to the COSO Internal Control Framework
Risks faced by the company have to be recognized. Objectives have to be set, integrated into the value-chain. To achieve the objectives, risks have to be identified, analyzed and develop methods to manage them.
Role Definition
Access authorization based on the job or work performed. Typically applied to a single person or a group sharing the same work.
Role-based access control
Controlling access bas only on the role definitios
Section 404
Section of the Sarbanes-Oxley Act of 2002 mandating CEOs and CFOs of public companies to evaluate and report on the effectiveness of an entity's internal control over financial reporting.
Self-Enrollment
End-user is permitted to enter his own identity information using an online process
Service Directories
Directories used to provide identity information and authorization data to a gatekeeper device or application.
Significant Deficiency
An internal control deficiency that adversely affects the entity's ability to initiate, record, process, or report external financial data reliably in accordance with generally accepted accounting principles (GAAP). A significant deficiency could be a single deficiency or a combination of deficiencies, that results in more than a remote likelihood that a misstatement of the annual or interim financial statements that is more than inconsequential in amount will not be prevented or detected.
Single sign-on
Using the same username/password combination to access every resource from a single logon event.
SOX
Shorthand for Sarbanes-Oxley.
Technology Development
Support activity in value chain analysis. Included are basic research, product design and servicing procedures. The aim is to improve products, services and processes.
Web Access Control
Internal controls limiting Web server and Web application access.
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