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GIAC Glossary of terms

We have provided explanations of some Internal Auditing terms. Please click on a highlighted letter below.

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F Terms

1. Fact Sheets
Publications of the IAD, which provide information on the standards, skills and techniques that must be regularly applied internal auditors.


2. Flowchart, High level
A graphical representation of how a process works, showing the sequence of those major steps within the process. It also includes the intermediate outputs of each step and the sub-steps involved.