Glossary of terms

Abbreviation

Full name

3PL
Third-party logistics
ACG
Association for Corporate Growth
AI
Artificial intelligence
AI/ML
Artificial intelligence and machine learning
AICPA
American Institute of Certified Public Accountants
AIOps
Artificial intelligence for IT operations
AML
Anti-money laundering
API
Application programming interface
ASU
Accounting Standards Update
AUP
Agreed-upon procedures
BREEAM
Building Research Establishment Environmental Assessment Method
BSA
Bank Secrecy Act
CAE
Chief Audit Executive
CAMS
Certified Anti-Money Laundering Specialist
CAT
Cybersecurity Assessment Tool
CCO
Chief Compliance Officer
CCPA
California Consumer Privacy Act of 2018
CDD
Customer due diligence
CEH
Certified ethical hacker
CEO
Chief Executive Officer
CFE
Certified Fraud Examiner
CFO
Chief Financial Officer
CHRO
Chief Human Resources Officer
CI/CD
Continuous integration and deployment
CIO
Chief Information Officer
CIS
Center for internet security
CISA
Certified information systems auditor
CISM
Critical incident stress management
CISO
Chief Information Security Officer
CISSP
Certified information systems security professional
CMMC RP
Cybersecurity Maturity Model Certified Registered Professional
CMO
Chief Marketing Officer
CMO
Chief Medical Officer
CMS
Centers for Medicare & Medicaid Services
CO
Control objectives
CODM
Chief Operating Decision Maker 
COO
Chief Operating Officer
COSO
Committee of Sponsoring Organizations of the Treadway Commission
CPA
Certified Public Accountant
CPG
Cybersecurity Performance Goals
CPO
Chief Product Officer
CPRA
California Privacy Rights Act of 2020
CRI
Cyber Risk Institute
CRISC
Certified Risk and Information Systems Control
CRM
Customer relationship management
CRMA
Certified in Risk Management Assurance
CRO
Chief Revenue Officer
CRS
Corporate social responsibility
CSF
Cybersecurity Framework
CSO
Chief Security Officer
CSR
Corporate social responsibility
CTO
Chief Technology Officer
DEI
Diversity, equity, and inclusion
DNA
Deoxyribonucleic acid
DOJ
Department of Justice
DOL
Department of labor
DevOps
Development and Operations
EBITDA
Earnings before interest, taxes, depreciation, and amortization
EDR
Endpoint detection and response
EHR
Electronic health records
EPA
Environmental Protection Agency
ERISA
Employee Retirement Income Security Act of 1974
ERM
Enterprise risk management
ERP
Enterprise resource planning
ESG
Environmental, social, and governance
Exchange Act
Securities Exchange Act of 1934
FASB
Financial Accounting Standards Board
FATCA
Foreign Account Tax Compliance Act
FBI
Federal Bureau of Investigation
FCPA
Foreign Corrupt Practices Act of 1977
FDA
Forensics data & analytics
FFIEC
Federal Financial Institutions Examination Council
FIRPTA
Foreign investment in real property tax
FP&A
Financial Planning and Analysis
GAAP
Generally accepted accounting principles
GAAS
Generally accepted auditing standards
GAN
Generative adversarial network
GC
General Counsel
GDPR
General Data Protection Regulation of 2016
GHG
Greenhouse gas
GIAS
Global internal audit standards
GRC
Governance, risk, and compliance
GenAI
Generative artificial intelligence
HEDIS
Healthcare Effectiveness Data and Information Set
HIPAA
Health Insurance Portability and Accountability Act
HR
Human resources
IA
Internal audit
ICFR
Internal control over financial reporting
IFRS
International financial reporting standards
IIA
Institute of Internal Auditors
IP
Intellectual property
IPC
Information produced by companies
IPO
Initial public offering
IPPF
International Professional Practices Framework
IRP
Incident response plan
IRS
Internal Revenue Service
ISACA
Information Systems Audit and Control Association
IT
Information technology
ITGC
IT general controls
IoT
Internet of things
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