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Understood to mean that it is possible to establish whether a system is functioning properly and, thereafter, that it has worked properly.

One aspect of auditability is to provide sufficient knowledge about the system and its structure, functions, controls, etc by means of appropriate documentation. Another important aspect of auditability is to make visible all integrity-related modifications to the system and its data. Logging data should make it possible to answer the questions “who?”, “what?” and “when?”.

Source Publication:
A glossary of terms used in payments and settlement systems, July 2001, Committee on Payment and Settlement Systems, Bank for International Settlements.


Statistical Theme: Financial statistics

Created on Thursday, August 22, 2002

Last updated on Friday, February 28, 2003