Vaccine
A program designed to detect computer viruses.
Validity check
Software control over input of data to a computer system. Data is
compared with the type of data properly included in each input field,
e.g., only letters in a name field.
Valuation
An assertion made by management that each asset and liability is recorded
at an appropriate carrying value.
Vandalism
Deliberate act of destruction of property or disruption of normal College operations. Malicious, intentional, and willful destruction or defacing of public or private property.
Variable sampling
A sampling technique used to estimate the average or total value of
a population based on a sample; a statistical model used to project
a quantitative characteristic, such as a dollar amount.
Vendors
Provide goods or services to an audited entity. Also called
suppliers.
Verification
Checks that data are entered correctly.
Violence
Inappropriate physical contact that could harm another.
Virus
A destructive computer program that spreads from computer to computer
using a range of methods, including infecting floppy disks and other
programs. Viruses typically attach themselves to a program and modify
it so that the virus code runs when the program is first started.
The infected program typically runs normally, but the virus code then
infects other programs whenever it can. (Also see worm)
Voice mail
A system of storing messages in a private recording medium where the
called party can later retrieve the messages.
Vouch
Prove accuracy of accounting entries by tracing to supporting
documents.
Voucher
A document in support of an expenditure. The signature of
an appropriate official on the voucher is authorization for the treasurer
to issue a check.
Vulnerabilities
Weaknesses in systems that can be exploited in ways that violate security
policy.
Vulnerability analysis
Analysis of the security state of a system or its compromise on the
basis of information collected at intervals.
