Glossary of terms

Abbreviation

Full name

3PL

Third-party logistics

ACG

Association of Corporate Growth

Artificial intelligence

AI/ML

Artificial intelligence and machine learning

AICPA

American Institute of Certified Public Accountants

AIOps

Artificial intelligence for IT operations

AML

Anti-money laundering

API

Application programming interface

AUP

Agreed-upon procedures

BREEAM

Building Research Establishment Environmental Assessment Method

BSA

Bank Secrecy Act

CAE

Chief audit executive

CAMS

Certified Anti-Money Laundering Specialist

CAT

Cybersecurity Assessment Tool

CCPA

California Consumer Privacy Act

CDD

Customer due diligence

CEH

Certified ethical hacker

CEO

Chief executive officer

CFE

Certified Fraud Examiner

CFO

Chief financial officer

CI/CD

Continuous integration and deployment

CIO

Chief Information Officer

CIS

Center for internet security

CISA

Certified information systems auditor

CISM

Critical incident stress management

CISSP

Certified information systems security professional

CMMC RP

Cybersecurity Maturity Model Certified Registered Professional

COSO

Committee of Sponsoring Organizations of the Treadway Commission

COs

Control objectives

CPA

Certified Public Accountant

CPGs

Cybersecurity Performance Goals

CRI

Cyber Risk Institute

CRISC

Certified Risk and Information Systems Control

CRM

Customer relationship management

CRMA

Certified in Risk Management Assurance

CRS

Corporate social responsibility

CSF

Cybersecurity Framework

DEI

Diversity, equity, and inclusion

DOL

Department of labor

DevSecOps

Software development methodology

EBIDTA

Earnings before interest, taxes, depreciation, and amortization

EDR

Endpoint detection and response

EPA

Environmental Protection Agency

ERISA

Employee Retirement Income Security Act

ERP

Enterprise resource planning

ESG

Environmental, social, and governance

FASB

Financial Accounting Standards Board

FATCA

Foreign Account Tax Compliance Act

FBI

Federal Bureau of Investigation

FDA

Forensics data & analytics

FFIEC

Federal Financial Institutions Examination Council

FIRPTA

Foreign investment in real property tax

FP&A

Financial Planning and Analysis

GAAP

Generally accepted accounting principles

GAAS

Generally accepted auditing standards

GANs

Generative adversarial networks

GDPR

General data protection regulation

GHG

Greenhouse gas

GIAS

Global internal audit standards

GRC

Governance, risk, and compliance

GenAI

Generative artificial intelligence

HIPAA

Health Insurance Portability and Accountability Act

Human resources

Internal audit

ICFR

Internal control over financial reporting

IFRS

International financial reporting standards

IIA

Institute of Internal Auditors

IPC

Information produced by companies

IPO

Initial public offering

IRP

Incident response plan

IRS

Internal Revenue Service

ISACA

Information Systems Audit and Control Association

Information technology

ITGC

IT general controls

IoT

Internet of things

JIT

Just-in-time

KPI

Key performance indicator

LEED

Leadership in Energy and Environmental Design

M&A

Mergers and acquisitions

MDR

Managed detection and response

MTTD

Mean time to detect

MTTR

Mean time to respond

NCAs

National Competent Authorities

NIS2

Network and information security 2

NIST

National Institute of Standards and Technology

NLP

Natural language processing

NPCI

National Payments Corporation of India

OEMs

Original equipment manufacturers

OFAC

Office of Foreign Assets Control

P&L

Profit and loss

PCAOB

Public Company Accounting Oversight Board

PCI-DSS

Payment Card Industry Data Security Standard

Private equity

PFEP

Plan for every part

PMO

Program and project management office

QAIP

Quality assessment improvement program

Quality control

QofE

Quality of earnings

R&D

Research and development

REITs

Real Estate Investment Trusts