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Office of Internal Audit
Austin Community College
5930 Middle Fiskville Rd.
Austin, Texas 78752-4390
Telephone: (512) 223-7696
Fax: (512) 223-7697
Glossary - W
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World Wide Web Consortium (W3C)
Worm
Write-off
Write-up

Waste or abuse of assets or resources
Improper use of , consuming, spending, or expending College resources.


Web-trust engagements
An opinion is issued on a web site when the business and information privacy practices, transaction integrity, and protection of customer information meet certain standards.


Windows NT
A version of the Windows operating system that supports preemptive multitasking.


Working papers
Records kept by the auditor of procedures applied, tests performed, information obtained, and pertinent conclusions in the engagement


World Wide Web Consortium (W3C)
An international consortium founded in 1994 of affiliates from public and private organizations involved with the internet and the web. The W3C's primary mission is to promulgate open standards to further enhance the economic growth of internet web services globally.



Worm
With respect to security, a special type of virus that does not attach itself to programs, but rather spreads via other methods such as e-mail (also see virus).


Write-off
Cancellation of part or all of a balance. Costs incurred that have no future utility are charged (written-off) to an expense or loss account, not carried forward as an asset.


Write-up
In dollar terms a write-up is an intentional over-valuation of assets. In narrative terms a description of something or some event.

 

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