Identity Provider (IdP)
The system — Google Workspace, Microsoft Entra, Okta and similar — that a firm trusts to authenticate its own staff, and which an SSO-enabled application defers to instead of managing its own separate password for each user.
Related terms
- ICFR / IFC (Internal Financial Controls)
The controls a company has in place over its financial reporting process. The statutory auditor is required to report on their operating effectiveness for specified companies.
- ID Token
A signed token issued by an identity provider at the end of a sign-in, asserting who the user is (their email, among other claims) — the artifact an SSO-enabled application verifies rather than trusting a password directly.
- Ind AS
Indian Accounting Standards — the accounting framework converged with IFRS, applicable to companies above specified thresholds; smaller companies continue to apply the older Accounting Standards (AS).
- Ind AS 1
Governs the presentation of financial statements — their structure and minimum content requirements.
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