Home | Contact Us | Site Map
Glossary of Terms | Legal Framework | Computer Systems | Information Security

Glossary of Auditing Terms

A | B | C | D | E | F | G | H | I | J | K | L | M | N
O | P | Q | R | S | T | U | V | W | XYZ

H

Auditing Terms - H
  • hardware/software (HW/SW) -

  • headquarters (HQ) -

  • Health and Human Services, U.S. Department of (HHS) -

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

  • Health Insurance Portability and Accountability Act of 1996 (HIPAA) -

  • Health Savings Account (HSA) -

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

  • hierarchy input-process-output (HIPO) -

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

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

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

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

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

  • Home Equity Conversion Mortgage (HECM) - (reverse mortgage)

  • Home Equity Loan (HEL) -

  • Home Mortgage Disclosure Act (HMDA) -

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

  • House of Representatives (HR) - Lower chamber of U.S. Congress.

  • Housing and Urban Development, Department of (HUD) - (cabinet-level federal agency, founded in 1965, which is responsible for housing development in the United States through subsidies for low- and moderate-income housing and urban renewal projects, often through loan guarantees)

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

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

  • human resources (HR) - (Department within a company which oversees employee matters, such as hiring and firing, employee benefits, and planning for future staffing needs.)