e-Government - ein Prüfungsleitfaden - EUROSAI IT Working Group

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System audit
– The process of collecting and evaluating evidence to form an opinion on
whether an information system (user application) safeguards assets,
maintain data integrity, allows organizational goals to be achieved and
determine the efficient use of resources.
Technical audit – The process of collecting and evaluating evidence to form an opinion on
whether (components of) the IT infrastructure safeguards assets, maintain
data integrity, allows organizational goals to be achieved and determine
the efficient use of resources. IT infrastructure here means
computer hardware, networks, operating systems and all other software
that are not user applications (database management, security software,
data center management systems, etc.).
Telematics
Timeliness
User system
Collection of technologies that combine telecommunications and computing.
– In information security, a property assured by a system’s control sited
immediately before the user application to ensure that when operational
updating cycles occurs the data processing of downloaded transactions
takes place in a timely manner.
– A system application that involves some systematic, IT-based and manual
administrative functions in a given area.
Validity/approval – In information security, a property assured by a system’s control sited
immediately before the user application to ensure that an approval procedure
of collective received transactions is in place and that approval is
performed by properly authorised personnel (e.g. validation to ensure that
only transactions pertaining to the public body are transferred to the user
application).
Vulnerability
– A weakness in a system that can be exploited to violate the system's
intended behaviour. There may be security, integrity, availability and
other vulnerabilities. The act of exploiting vulnerability represents a
threat, which has an associated risk of being exploited.