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Glossary of Terms Used for USAID's Automated Directives System (ADS) - Updated 07/15/2011 Partial Revision

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Term Definition
Assistance Working Group

Assistance Working Groups include staff from State and USAID Regional or Pillar Bureaus, and are led by Country or Functional Coordinators from the Office of the Director of U.S. Foreign Assistance. They support Operating Units in addressing budgeting and programming issues.

Attribution

Ascribing a causal link between observed changes (results) and a specific intervention. A result is attributable to the USAID, or USAID can claim credit for a result, even when other partners are involved in achieving the result, if USAID can claim that without USAID intervention the outcome would not have taken place (USAID Automated Directives System - ADS - Chapters 200-203).

Audit

To conduct the independent review and examination of system records and activities (USAID Automated Directives System - ADS - Chapter 545).

Audit Action Officer (Aao)

The USAID employee assigned specific responsibility for responding to recommendations from audits and ensuring that corrective action is completed (USAID Automated Directives System - ADS - Chapter 595).

Audit Finding

The answer to an audit objective that is supported by sufficient, competent, and relevant evidence (USAID Automated Directives System - ADS - Chapter 590).

Audit Follow-Up

The process used to ensure that prompt and responsive action is taken on findings and recommendations contained in final audit reports (USAID Automated Directives System - ADS - Chapter 595).

Audit Management Officer (Amo)

The individual designated to coordinate and monitor the overall audit program at the Mission, Bureau, or Independent Office level (USAID Automated Directives System - ADS - Chapters 591, 592, 593, 595).

Audit Management Plan

An annual plan developed by USAID missions which outlines audit requirements for all non-U.S. contractors and grantees (USAID Automated Directives System - ADS - Chapter 591).

Audit Methodology

This defines the steps necessary to completely answer the audit objectives such as data used as audit evidence and tests performed to determine compliance with specific criteria and management control assessments (USAID Automated Directives System - ADS - Chapter 590).

Audit Notification

A formal notification from OIG to the prospective auditee regarding the date an audit will commence (USAID Automated Directives System - ADS - Chapter 592).

Audit Objective

This defines the purpose of the audit. The audit objective, normally formed as a question, determines the type of work to be performed and the auditing procedures to be followed (USAID Automated Directives System - ADS - Chapter 590).

Audit Plan

An annual plan developed by USAID Missions, which outlines audit requirements for all foreign contractors and grantees (USAID Automated Directives System - ADS - Chapter 591).

Audit Report

The completed report of the auditor containing the final findings, recommendations and, to the extent possible, comments and actions taken or planned by the management official. Audit reports include audits made by the Office of Inspector General, independent public accountants, Supreme Audit Institutions, other Government agencies, such as the Defense Contract Audit Agency (DCAA) and the U.S. General Accounting Office (GAO) (USAID Automated Directives System - ADS - Chapters 591, 592, 595).

Audit Scope

This describes the boundaries of an audit by defining the auditee, what is being audited (program, project, grant, etc.), the general criteria (grant agreement, policy, law, assistance objective, planned result, etc.), the time period under audit, and the site locations for the audit (USAID Automated Directives System - ADS - Chapter 590).

Authentication

(1) The verification of an individual's identity, a device, or other entity in a computer system as a prerequisite to allowing access to resources in a system. (2) The verification of the integrity of data being stored, transmitted, or otherwise exposed to possible unauthorized modification (USAID Automated Directives System - ADS - Chapter 545).

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