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Auditing Acronyms

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H

HA - high availability (amount of time a system is operational - level of importance given to uninterrupted service)

HA - house account (business' earliest customers who have remained customers as the business grows)

HCA - historical cost accounting (reporting of assets at original cost)

HDLC - High-level Data Link Control (method of creating and transmitting packet frames across networks)

HECM - Home Equity Conversion Mortgage (reverse mortgage)

HEL - Home Equity Loan

HHS - U.S. Department of Health and Human Services

HIFO - highest-in, first-out (mutual fund accounting - shares with highest costs are sold first)

HIPAA - Health Insurance Portability and Accountability Act of 1996

HIPO - hierarchy input-process-output

HITECH - Health Information Technology for Economic and Clinical Health Act of 2009

HLT - Highly Leveraged Transaction (loan to a highly leveraged business)

HMDA - Home Mortgage Disclosure Act

HMI - human-machine interface (where users interact/communicate with a computer system - user station)

HQ - headquarters

HR - U.S. House of Representatives

HR - human resources

HRA - human resource accounting (method of valuing the human factor costs/measuring the impact of decisions on employees)

HSA - Health Savings Account

HTM - held-to-maturity (debt security intended to be held to maturity)

HUD - Department of Housing and Urban Development

HW/SW - hardware/software