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data loss prevention (DLP) – The set of controls in place to ensure that users do not send
critical information outside the organization.

data owner – The person or entity responsible for safeguarding data, data classification, and
granting or denying access.
data quality dimensions – The Enterprise Data Management council has defined seven key
dimensions associated with data quality: completeness, coverage, conformity, consistency,
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accuracy, duplication, timeliness.
engagement objectives* – Broad statements developed by internal auditors that define
intended engagement accomplishments.

engagement opinion* – The rating, conclusion, and/or other description of results of an
individual internal audit engagement, relating to those aspects within the objectives and
scope of the engagement.
engagement work program* – A document that lists the procedures to be followed during an
engagement, designed to achieve the engagement plan.

external service provider* – A person or firm outside of the organization that has special
knowledge, skill, and experience in a particular discipline.

extract, load, and transform (ELT) – The process of moving data from the source system into a
data warehouse. ELT refers to the order in which the staging steps occur: extract, load and
transform. ELT uses the target system for the transformation.

extract, transform, and load (ETL) – The process of moving data from the source system into a
data warehouse. ETL refers to the order in which the staging steps occur: extract, transform,
and load.

fraud* – Any illegal act characterized by deceit, concealment, or violation of trust. These acts are
not dependent upon the threat of violence or physical force. Frauds are perpetrated by
parties and organizations to obtain money, property, or services; to avoid payment or loss
of services; or to secure personal or business advantage.
governance* — The combination of processes and structures implemented by the board to
inform, direct, manage, and monitor the activities of the organization toward the
achievement of its objectives.

key performance indicators (KPIs) – A measure that determines how well a process is
performing in enabling a particular goal to be reached.
master data – The set of attributes used to identify and describe data.

8 http://www.edmcouncil.org/dataquality

25 — theiia.org