Attention: The URL for GoJ Internal Auditors Cummunity website is now online.mof.gov.jm/giac

GIAC Glossary of terms

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

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S Terms

1. Substantive Test
Testing of transactions and other data to enable a conclusion to be reached on the completeness, accuracy and validity of data tested and on the effect of weaknesses in internal controls.

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