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Resources, Events, Agents. Resources, events, agents ( REA) is a model of how an accounting system can be re-engineered for the computer age. REA was originally proposed in 1982 by William E. McCarthy as a generalized accounting model, and contained the concepts of resources, events and agents (McCarthy 1982). REA is a popular model in teaching ...
The most basic identity in accounting is that the balance sheet must balance, that is, that assets must equal the sum of liabilities (debts) and equity (the value of the firm to the owner). In its most common formulation it is known as the accounting equation: Assets = Liabilities + Equity. where debt includes non-financial liabilities.
e. Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and ...
Superuser. In computing, the superuser is a special user account used for system administration. Depending on the operating system (OS), the actual name of this account might be root, administrator, admin or supervisor. In some cases, the actual name of the account is not the determining factor; on Unix-like systems, for example, the user with ...
User identifier. Unix-like operating systems identify a user by a value called a user identifier, often abbreviated to user ID or UID. The UID, along with the group identifier (GID) and other access control criteria, is used to determine which system resources a user can access. The password file maps textual user names to UIDs.
Internal control, as defined by accounting and auditing, is a process for assuring of an organization's objectives in operational effectiveness and efficiency, reliable financial reporting, and compliance with laws, regulations and policies. A broad concept, internal control involves everything that controls risks to an organization.
User provisioning system. Identity management, otherwise known as identity and access management (IAM) is an identity security framework that works to authenticate and authorize user access to resources such as applications, data, systems, and cloud platforms. It seeks to ensure only the right people are being provisioned to the right tools ...
Electronic authentication. Electronic authentication is the process of establishing confidence in user identities electronically presented to an information system. [1] Digital authentication, or e-authentication, may be used synonymously when referring to the authentication process that confirms or certifies a person's identity and works.