JWKS (JSON Web Key Set)
The published set of public keys an identity provider makes available so that any application can verify the signature on a token it issued, without the two systems having to share a secret in advance for every verification.
Related terms
- IT General Controls (ITGC)
Controls over the IT environment supporting financial reporting applications — access management, change management, and IT operations — distinct from controls within a specific business process.
- Joint Audit
An engagement where two or more audit firms are jointly responsible for the same audit, each taking responsibility for the work they perform and jointly for the report.
- Key Audit Matters (KAM)
Matters that, in the auditor's professional judgment, were of most significance in the audit of the current period's financial statements, communicated under SA 701.
- Key Control
A control that, if it failed, would be unlikely to be detected by another control in time to prevent a material error — the controls an IFC testing plan should prioritise.
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