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ChatGPT is a chatbot and virtual assistant developed by OpenAI and launched on November 30, 2022. Based on large language models (LLMs), it enables users to refine and steer a conversation towards a desired length, format, style, level of detail, and language. Successive user prompts and replies are considered at each conversation stage as context.
An audit trail (also called audit log) is a security-relevant chronological record, set of records, and/or destination and source of records that provide documentary evidence of the sequence of activities that have affected at any time a specific operation, procedure, event, or device. [ 1][ 2] Audit records typically result from activities ...
v. t. e. An auditor's report is a formal opinion, or disclaimer thereof, issued by either an internal auditor or an independent external auditor as a result of an internal or external audit, as an assurance service in order for the user to make decisions based on the results of the audit. Auditor's reports are considered essential tools when ...
An information security audit is an audit of the level of information security in an organization. It is an independent review and examination of system records, activities, and related documents. These audits are intended to improve the level of information security, avoid improper information security designs, and optimize the efficiency of ...
System and Organization Controls ( SOC; also sometimes referred to as service organizations controls) as defined by the American Institute of Certified Public Accountants (AICPA), is the name of a suite of reports produced during an audit. It is intended for use by service organizations (organizations that provide information systems as a ...
Data auditing is the process of conducting a data audit to assess how company's data is fit for given purpose. This involves profiling the data and assessing the impact of poor quality data on the organization's performance and profits. It can include the determination of the clarity of the data sources and can be applied in the way banks and ...
Audit evidence collection is also being improved through audit data analytics, which also provide the auditor the ability to view the entire population of data, rather than just a sample. Viewing greater amounts of data leads to a more efficient audit and a greater understanding of the audit evidence.
The audit working paper are divided into two parts: The first group consists of the current file and second group contains the permanent file. The data to be used for a number of years placed in permanent file. The auditor can rely on the facts and figures recorded in permanent files. Audit working papers are the property of the auditor.