Auto-Provisioning (SSO)
Automatically creating a new user account the first time someone successfully signs in through SSO, as distinct from only authenticating an account that already exists and was explicitly invited — a meaningful security design choice, not a detail.
Related terms
- Audit Sampling
Selecting less than 100% of a population to test, and projecting the result to the whole. Distinct from full-population testing, where every transaction is tested and nothing is projected.
- Audit Trail
A record of who did what, when, in a system or a file — including what a value was changed from and to. Also the name of a specific Companies Act compliance requirement for accounting software to log edit history.
- Bank Guarantee
A bank's commitment to pay a beneficiary on a customer's behalf if the customer fails to meet an obligation — a contingent liability requiring disclosure, not recognition on the balance sheet.
- Bank Reconciliation Statement (BRS)
A reconciliation between the cash book balance and the bank statement balance, explaining every difference (outstanding cheques, unrecorded charges, deposits in transit).
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252 terms in total, or go deeper with working procedures and worked examples in the resource library.