Subscribe for NewsLetters
Email: *
 
First Name: *
 
Last Name:
 
Organization:
 
Position:
 
Country:
Enter Captcha:*
captcha
Search_btn
Case Ware Analytics Ad   Business Case
Futr 468x60 (1)
Asv Banner
C Risk Academy Banner

AuditNet® Audit-library::Audit-resources-general::Glossary-of-internet-terms

Auditors touring the Internet need a vocabulary road map to help navigate the terrain. While audit and accounting professionals may not have a need for a glossary of all internet terms, an understanding or familiarity with basic terminology will always help. This glossary is a part of the AuditNet Project and is specifically geared towards the needs of cyber auditors. If you have any audit or accounting related Internet terms you would like added to this glossary, contact us via the contact page.


  • ACUA - Association of College and University Auditors. Active professional association with listserves, a Web site and numerous audit related resources.
  • AOL- America Online is a commercial online service popular because of its' ease of use. 
  • Archie - A tool (software) that allows searching indexes of files stored on anonymous FTP servers. (Requires knowing the file name).
  • Article - an e-mail message sent to a mailing list and distributed to subscribed members, also a posting to a Usenet newsgroup.
  • ANet - part of the International Accounting Network. Site is at Southern Cross University in Australia. Maintains extensive mailing lists devoted to accounting and auditing topics.The "ANet" is a co-operative venture of a number of individuals and primarily academic institutions around the world which seeks to provide a networked, electronic forum for the exchange of information and the discussion of issues in the broad Accounting and Auditing discipline and provides a repository for a range of information in the discipline. It includes a variety of electronic mail discussion groups and an on- line database of information. ANet is centered at Southern Cross University in New South Wales, Australia and is run as a joint venture with the School of Business at Bond University.
  • ASAP - either or a service of AuditNet that allows auditors to share audit programs with peers by allowing them to be posted on an ftp site. 
  • AuditNet - a conceptual model for a central electronic resource for the audit community that would provide a link for auditors worldwide. The initial concept has evolved into a network of resources available for auditors. The AuditNet concept now has the auditor as the hub of a wheel. The spokes of that wheel represent resources available for professional auditors. Some of those spokes are connected by pointers via the Internet while some spokes are islands unto themselves. A listing of those electronic resources maintained, updated and distributed monthly via the Internet as well as being available as an Internet homepage. 
  • AuditZine - compendium of articles about the Internet written by auditors and accountants. Available on the AuditNet Home Page.
  • BTW - short form of used in e-mail messages.
  • Bandwidth - amount of data able to be sent through a connection. Measured in bits per second. 
  • Browser - client based software program providing capability to view Internet resources. 
  • Bulletin Board System (BBS) - Computer system providing capability to connect via phone or network for the purpose of sharing files and information, forum for discussions and announcements. Able to operate from small standalone computer systems or larger systems. 
  • CIS - CompuServe Information Service is a commercial online service which has a variety of business resources and forums. The Accounting Forum sponsored by the AICPA is available on CompuServe.
  • Client - software program for contacting and obtaining data from server software program located on a remote computer. Client programs work with server programs and server programs require specific client programs. 
  • Commercial Online Service - service providers where users pay a fee to dial into a large centralized computer system. These providers offer conferences, forums, files, news and other information. Examples include America Online, CompuServe, Prodigy and others. These services also offer a wide range of internet services as part of their monthly fee. 
  • Crossposting - posting one message to multiple discussion groups in order to cover a wider audience.
  • Cybernaut - individual that spends time travelling online in the electronic world. 
  • Cyberspace - range of information resources available from computer networks. 
  • Cyberspeak - terms and speech style used by cybernauts.
  • Digest - accumulation of mailing list articles sent to list subscribers on a periodic basis (daily, weekly, or monthly).
  • Domain Name - unique naming system which identifies an Internet site. 
  • E-mail - electronic mail or text messages sent from one individual to another over a computer network. 
  • FAQ - documents which provide answers to frequently asked questions on Internet related topics or specific subjects. Provides easy means to avoid answering the same questions over and over. 
  • FTP - or file transfer protocol. An Internet protocol allowing usere to download files from specific accessible file servers. Users can search ftp archives for specific files using a software application called Archie. The ASAP ftp site is an example of audit applicability.
  • Finger - software tool on the Internet for locating individuals at other sites. 
  • Flame - caustic or obscene message of disagreement for an opinion or statement included in an e-mail message or posting to a newsgroup.
  • Gopher - menu and text based system on the Internet for sharing information. Client and server program that requires using a client program on the local computer (or connecting to a client program on a remote computer) which connects to a gopher server on a remote system. Developed at the University of Minnesota whose mascot happens to be a gopher.
  • Home page - first page or top page of a World Wide Web site. Provides links to the other pages associated with that particular site. 
  • Host - computer on the network that provides services to other computers on the network. 
  • HTML - (HyperText Markup Language) - formatting language used to create documents for use on the World Wide Web. HTML documents are used by client browser programs to provide ability to link to other sites or documents on the Internet. 
  • HTTP - (HyperText Transport Protocol) - protocol or language used for moving hypertext files over the Internet. 
  • IAWWW - the Internal Auditing World Wide Web was the first Web resource on the Internet devoted to internal auditing. The IAWWW was established in June 1994 and continues as a valuable electronic resource for auditors.
  • IMHO - short for In My Humble Opinion. Used in electronic forums, newsgroup and discussion list postings. IMO (In My Opinion) is a less humbling cyberspeak.
  • International Accounting Network - providers of information on the Internet, about accounting and auditing. The providers are the University of Exeter in the UK which hosts the Summa Project, Rutgers University in New Jersey, hosts the Rutgers Accounting Web (RAW), Southern Cross University in Australia hosts A Net, School of Accountantcy (SOA) at the University of Hawaai, and the Nordic Accounting Network (NAN) maintained by the Department of Accounting at the Swedish School of Economics and Business Administration in Helsinki, Finland. . Each service provider runs a WorldWideWeb server with a wide variety of information. Each of the providers is working to mirror the other two services in order to build a truly international resource of accounting and auditing knowledge. Summa, RAW NAN, SOA, and ANet will be working to build expertise and sources of information in particular areas and sharing this knowledge with the other providers.
  • Internet - global interconnected network of computers using the TCP/IP protocol. 
  • internet - connection of two or more networks. 
  • ISP - Internet Service Provider or a commercial entity that provides Internet access to individuals usually via a dial up connection. 
  • List owner - individual in charge of a mailing list.
  • Listserv - listserver is a widely used type of mailing list software. Other types include majordomo and listprocessor (listproc). The software runs automated mailing lists by recognizing commands received via e-mail messages. 
  • Login - account name used to access a local or remote computer system (noun). Can also be used as a verb as in Login to a computer system. 
  • Lurker - Usenet or discussion group member that posts occasionally but reads the group posting on a regular basis. 
  • Maillist (Mailing List) system providing capability to send message to a single address which in turn is forwarded to all members of the list. Provides discussion capability to a large group of individuals located at different locations. 
  • Mirror - Internet site containing a copy of information located at another site in order to distribute the number of individuals accessing the site or reduce the response time for users. 
  • Moderated - mailing list or newsgroup monitored by one or more individuals to ensure that the topics and messages posted are relevant to the topic for which the list was created.
  • Mosaic - first developed WWW browser program.
  • Netiquette - acceptable behavior in network applications and tools such as e-mail, discussion groups, mailing lists, newsgroups etc. 
  • Newbie - new user to the Internet. All computer users were newbies at some point in time. 
  • Newsgroup- bulletin board or conference type messaging system with posting from users presented in chronological order and grouped by specific topics. Available through the Internet, commerical online services, or bbs's. Allows users to post responses to the original sender, to the newsgroup or both. Usenet is a network of thousands of electronic conferences available on the Internet. 
  • Packet switching - method used to move data around on the Internet. Breaks data down into packets or chewable bytes providing capability of the network to move large amounts of data 
  • with minimum impact on the transmitting lines. 
  • Password -security access code for entering a computer system. Accompanied by a username allows security for logging in to a remote (or local) computer system.
  • PPP - Internet protocol (language) allowing a computer to use a modem dial up for a TCP/IP connection and act as an Internet host. 
  • RFC - (request for comments) - process used on to establish standards on the Internet. RFC documents are proposed and distributed online for feedback. The discussion is facilitated by the IETF (Internet Engineering Task Force) which assigns official numbers to the RFC's.
  • Router - computer or software package that handles network computer connections. Router review destination address instructions received and determine the route for forwarding.
  • RAW - Rutgers Accounting Web part of the International Accounting Network.
  • Server - computer or software that provides a service to client software running on another computer. 
  • Smiley - keyboard symbol combinations that express emotions. Sometimes known as emoticons. 
  • TCP/IP - (Transmission Control Protocol/Internet Protocol) standard software language that allows different type of computers with different operating systems to communicate on the Internet.
  • Telnet- connecting from one computer site to another remote computer on the Internet. Telnet is a command and a client program. 
  • Thread - entire discussion in a newsgroup from the original article on a topic to the last response for that topic. 
  • URL (Uniform Resource Locator) standard method of addressing on the Internet. Similiar to a channel on a television set. The major parts of the URL identify the type of resource (i.e. WWW, Gopher, FTP) and physical location of the server. 
  • Usenet - (also referred to as newsgroups) system of discussion groups or forum allowing a wide variety of individuals to post and read messages on various topics. 
  • Veronica (Very Easy Rodent Oriented Netwide Index to Computerized Archives) text based search tool that queries gopher servers and provides ability to link for successful hits. 
  • WAIS (Wide Area Information Servers) text based search tool that queries databases of information providing ranked results of hits. Allows refining the query to fine tune the search. 
  • WWW (or World Wide Web) collection of resources that a computer user is able to access by using a browser client program such as Netscape.