Falsification of records
Altering, fabricating, or forging all or part of either the value
or the content of a contract, report, statement, document, record,
or electronic file for a personal gain, advantage, or benefit.
Fiber optic cable
Glass fibers that transmit binary signals over a telecommunications
network. Fiber optic systems have low transmission losses as compared
to twisted-pair cables. They do not radiate energy or conduct electricity.
They are free from corruption and lightning-induced interference,
and they reduce the risk of wiretaps.
Field
An individual data element in a computer record. Examples include
employee name, customer address, account number, product unit price
and product quantity in stock.
Field work
The performance of audit procedures outside the auditor’s
office.
File
A named collection of related records.
File layout
Specifies the length of the file's record and the sequence and size
of its fields. A file layout also will specify the type of data contained
within each field. For example, alphanumeric, zoned decimal, packed
and binary are types of data.
Financial audit
An audit designed to address questions of accounting and reposting
of financial transactions, including commitments, authorizations,
and receipt and disbursement of funds. The purpose is to verify that
there are sufficient controls over cash and cash-like assets and that
there are adequate processes controls over the acquisition and use
of resources.
Finger
A protocol and program that allows the remote identification of users
logged into a system.
Firewall
A device that forms a barrier between a secure and an open environment.
Usually, the open environment is considered hostile. The most notable
hostile environment is the Internet. In other words, a firewall enforces
a boundary between two or more networks.
Fraud
Deceitful conduct designed to manipulate another person to
give something of value by lying, repeating something that is or ought
to have been known by the fraudulent party as false or suspect, or
concealing a fact from the other party which may have saved that party
from being cheated. Fraud is a known misrepresentation made with intent
of causing another to rely upon it to the latter's detriment.
Fraud risk
The risk that activities will include deliberate circumvention of
controls with the intent to conceal the perpetuation of irregularities.
The unauthorized use of assets or services and abetting or helping
to conceal.
Function point analysis
A technique used to determine the size of a development task, based
on the number of function points. Function points are factors such
as inputs, outputs, inquiries and logical internal sites.
