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THE INSTITUTE OF INTERNAL AUDITORS (IIA) FRENCH-

ENGLISH TRANSLATION GLOSSARY

ENGLISH FRANAIS

academic relations relations avec les universits


accountability Le fait de rendre compte
accountable entities organismes/entits qui rendent compte
accountant comptable
accounting comptabilit
accounting control system systme de contrle comptable
accounting records registres comptables
accounting standards normes comptables
accruals basis of accounting comptabilit dexercice (CAN, BEL)
comptabilit dengagement/en crance et dettes (FRA)
Add value crer de la valeur ajoute
Adequacy Le fait dtre suffisant, convenable/ la pertinence
Adequate Suffisant, convenable/pertinent
administrative control system contrles administratifs
advance technology technologie de pointe
Adverse conditions Circonstances dfavorables
Advisories Modalits dapplication
Advisory Council Comit consultatif
Advocate promoteur
affiliates affilis
Alert vigilent
analysis of statements analyse des tats financiers
Analytical review Examen analytique
annual report rapport annuel
APOs APOs
Applicability Le fait dtre applicable, pertinent
appraisal valuation, estimation, apprciation
appropriation of funds affectation des fonds
Arms length transaction Opration sans lieu de dpendance/aux conditions
normales du march
assessment valuation, estimation, apprciation
assets actifs
Asset turnover Rotation de lactif
Assignment La mission
Associate Member Membre associ
Association Management System (AMS) Systme de Gestion dune Association
attendee Participant
attest (function) mission/fonction dattestation/de certification
attestation certification/attestation
Attribute Standards Normes de Qualification
attributes sampling Sondage pour estimation dattribut (HC)
audit activities activits daudit
audit approach Approche daudit
Audit assignment Mission daudit
audit charter charte daudit
Audit Committee Comit daudit

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audit conclusions conclusions de la mission daudit
audit evidence Preuve daudit
audit findings constatations de laudit, constat daudit
audit functions fonctions de laudit
Audit Group Membership adhsion de groupes daudit
Audit hooks Points de branchement un logiciel daudit
audit institution institution de contrle des finances publiques
audit mandate mandat daudit (de rvision
audit manual manuel daudit (de rvision)
audit objectives objectifs de laudit
Audit office Cabinet daudit
audit plan plan daudit
audit procedures procdures / procds daudit (de rvision)
audit program programme daudit
audit recommendations recommandations de laudit
audit report rapport daudit
audit risk risque daudit
audit role rle de laudit
audit sampling techniques techniques dchantillonnage de laudit
audit scope champ dintervention de laudit/champ de laudit
audit standards normes de laudit
audit techniques techniques de laudit
audit testing Sondages/tests
audit trail piste daudit
audit work schedules plan de travail de laudit
audit working papers Papiers/documents de travail de laudit
auditable activities activits auditables
auditee, audited entity audit, entit audite
auditor auditeur (FR), vrificateur (CAN)
Authority Les pouvoirs
Background paper Documentation
balance sheet Bilan
bank audit audit bancaire
Back up file Fichier de sauvegarde
benchmark benchmarking benchmark benchmarking
Best Practices meilleures pratiques
Bid Offre
Bidders Adjudicataires
Board Conseil
Board of Directors Conseil dadministration
Board of Environmental Auditor Certification (BEAC) Conseil de certification de laudit de lenvironnement (BEAC)
Board of Regents Board of Regents
Board of Research Advisors Commission des Conseillers la Recherche
Board of Trustees Board of Trustees
Board Policy Manual Manuel des rgles du conseil
bookkeeping tenue des livres
budget Budget
Building Bridges Jeter des ponts
Bylaws Statuts
CAATS: Computer Assisted Audit Techniques CAATS
Cadbury Commission (U.K.) La Commission Cadbury
Canadian Criteria of Control Board (CoCo) Canadian Criteria of Control Board (CoCo)
Career center Career Center

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cash accounts comptes de caisse
cash basis of accounting comptabilit de caisse
cash flow flux de liquidits, cash flow
CDP Hours heures de formation professionnelle continue
Certificate in Control Self-Assessment (CCSA) Certificat dauto-valuation (CCSA)
certification Certification
Certified Government Auditing Professional Certifi en udit dOrganisations Gouvernementales
Certified Internal Auditor (CIA) Auditeur Interne Certifi (CIA)
Certified Professional Environmental Auditor (CPEA) Certifi en Audit dEnvironnememt (CPEA)
Certified Public Accountant (CPA) Comptable agr, , expert-comptable
Chairman of the Board Prsident du Conseil
Chapter Achievement Program (CAP) Chapter Achievement Program
Chapter Formation Manual manuel pour la formation de chapitres
Chapter Manual manuel pour les chapitres
chapters chapitres (FRE), sections (CAN)
Charter Option Chapters Charter Option Chapters
Chat rooms Forums de discussion
CIA Advocate Council Conseil des Promoteurs du CIA
CIA exam examen CIA
Circularization Circularisation
Clerical mistake Erreur dcriture
Code of conduct Code de conduite
Code of Ethics Code de dontologie
committee chairperson Prsident de comit
Common Body of Knowledge (CBOK) Base commune des connaissances (CBOK)
Company policy Politique dentreprise
Company travel Dplacements professionnels
Competency Framework for Internal Auditing (CFIA) Cadre de rfrence pour la comptence dans la pratique de
laudit interne (CFIA)
Competitive market March ouvert la concurrence
compliance Conformit
compliance audit audit de conformit
compliance requirements exigence de conformit
Compliance with Respect de
comprehensive audit audit complet, audit dtaill
computer crime fraude informatique
computer-based systems systmes informatiss
concurrent sessions sessions au choix
conference highlights points forts de la confrence
Consulting conseil
Continuing education Formation continue
Continuing Professional Development (CIA) Formation professionnelle continue (CPD)
Continuing Professional Education (CPE) Enseignement professionnel continu (CPE)
Contingency plan Plan durgence
control self-assessment (CSA) auto-valuation des contrles (CSA)
controller Contrleur de gestion
corporate governance corporate governance , gouvernement dentreprise
corporate membership adhsion dentreprises
cost-benefit analysis analyses des cots et des gains
Creative exam Examen novateur
Credit granting function Fonction dattribution de crdit
credit management Credit management, gestion du crdit
Credit terms Conditions de crdit

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Custom products Produits faon
Data extraction software Logiciel dextraction de donnes
Data processing service Service de traitement informatique
Data security control Contrle de la scurit des donnes
delegate Congressiste
Deterrence Prvention
Development & Practice Aids Accompagnement au Dveloppement Professionnel
Difference Sampling Sondage pour estimation par diffrence (HC)
directions Directives
Directors-at-Large Directeur At-Large
Disciplines Sujets, matires
disclosure divulgation, rvlation
Disciplines Comptences techniques
Discovery sampling Echantillonnage de despitage
district District
District Directors/Representatives Directeur/Reprsentant de district
Download Tlcharger
downsizing Rduction
Due professional care Conscience professionnelle
dues cotisation
editorial policy rgles de la rdaction
Educational background Formation de base
Educational and Training Colloquium Programme de formation
educational events Manifestations formatrices
Educational Member Membre enseignant
educational products produits/ouvrages de formation
electronic data processing traitements informatiques
Embedded audit module Module daudit intgr
Embedded audit routines Programmes daudit intgrs
Enforcement Application (de rgles)
environmental auditing audit de lenvironnement
Equal opportunities policy Politique dgalit des chances
Ethics Committee Comit dthique
evaluation valuation
Executive Committee Comit excutif
external audit audit externe
external auditor auditeur externe
external review Revue externe
Facilitation Facilitation
Facilitator Facilitateur
feasibility faisabilit, possibilit
feasibility study Etude de faisabilit
Feature(d) speakers Confrenciers renomms, hautes personnalits
field work travail sur le terrain
Finance La Finance
financial accountability responsabilit financire
financial statements Rapports financiers
Findings (audit) Constats daudit
Fiscal controls contrles fiscaux
Fiscal reform rforme fiscale
Fiscal year anne fiscale, exercice fiscal
Fixed assets Immobilisations, actif immobilis
Flowchart diagramme, graphique dacheminement

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Framework Cadre de rfrence
Framework for the Professional Practice of Internal Audit Cadre de rfrence de la Pratique Professionnelle de lAudit
Interne
fraud Fraude
full disclosure prsentation (divulgation) complte
Full operation A plein rgime
General ledger Grand livre
general session session gnrale
Generalized audit software Logiciel daudit gnralis
Generally Accepted Accounting Principles (GAAP) GAAP (USA) Principes comptables gnralement admis
Generally Accepted Audit Standards (GAAS) GAAS (USA) Normes daudit gnralement admises
Generally Accepted Government Audit Standards GAGAS (USA) Normes daudit des organisations
(GAGAS) gouvernementales, gnralement admises
global (singular), global (plural) global (sing.), internationaux/mondiaux (pl.)
Global Audit Resource Center Centre Global de la Ressource dAudit
Global Auditing Information Network (GAIN) Rseau global dInformations sur lAudit (GAIN)
Global Forum Global Forum
Global Mark of Excellence (the) Marque globale dexcellence de laudit (la)
governance governance (gouvernement dentreprise)
Governing councils Comits de gouvernance
government auditor auditeur dorganisations gouvernementales
Government Relations Committee Comit des relations avec les organisations
gouvernementales
Guidance Lignes de conduite orientations
Guidance framework Cadre de rfrence des orientations
Guidance Task Force Guidance Task Force
guidelines Instructions
Hedging strategies Stratgies de couverture
holding company socit de portefeuille, holding
Honorary Member Membre honoraire
IIA International Conference Confrence Internationale de lIIA
IIA International Headquarters sige international de lIIA
Implementation Standards Normes de Mise en Oeuvre
In-house training programs Programmes internes de formation
inactive chapter chapitre inactif
income statement comptes de rsultat
Independent outside auditor Auditeur indpendant extrieur lorganisation
Industry Secteur dactivits/Industrie
Industry operation standards Normes relatives un secteur dactivits
information technology technologie de linformation
Instructor Development Course Cours de Formation des Formateurs
Integrated test facility (ITF) Systme de test intgr
Integrity intgrit
internal audit audit interne
Internal Auditing Standards Board (IASB) Internal Auditing Standards Board
Internal audits Les missions daudit
internal audit management management de laudit interne
internal auditor auditeur (FRE) interne, vrificateur (CAN) interne
internal control contrle interne
internal rate of return taux de rentabilit interne, de rendement effectif
International Accounting Standard Committee (IASC) International Accounting Standard Committee
international committees Comits internationaux
International Conference Committee International Conference Committe
International Relations Committee (IRC) Comit des relations internationales

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International Secretary Secrtaire international
International Treasurer Trsorier international
Intranet Rseau de communication lectronique interne/Intranet
Inventory Master File Fichier principal du stock
Inventory record Comptes dinventaire
Issues Les problmatiques, les questions
Job retraining program Programme de recyclage professionnel
Joint venture Joint venture
leader, leadership leader, leadership
legal basis fondement juridique
liabilities dettes, engagements, passif
Life Member Membre vie
Linking of order entry Chanage des activits de saisie
Local Area network (LAN) Rseau local
Lump-sum basis Base forfaitaire
Mainframe Ordinateur central
Maintainability (system) Maintenance du systme
management Management
Management audit Audit de Management
management controls contrles lis au management
management information systems (MIS) systme de gestion informatique (MIS)
management policies Rgles/politiques de management
Managers Best Credential La Meilleure Rfrence du Manager
Mapping Mapping
Master files Fichiers matres
maturity Echance
member delete list liste des adhrents rays
member Adhrent
Members only rserv aux adhrents
Membership adhsion
Membership Committee Comit dadhsion
Middle manager Manager doprations
Midyear Meeting Midyear Meeting
mission statement Dfinition de la mission
Monetary unit sampling Sondage dunit montaire
Monitor (to) Surveiller, contrler
National Commission on Fraudulent Financial Reporting Treadway Commission
(Treadway Commission)
national institute(s) institut national (nationaux)
Net Present Value (NPV) Valeur actualise nette (VAN)
Nominating Committee Nominating Committee
nonmembers Non-membres
Office automation software Logiciels de bureautique
Omnibus statement Document interprtatif gnral/ Omnibus
Operating merger Fusion dexploitation
operational audit audit oprationnel
organization (membership organization) organisme (organisation des adhsions)
Organizational status Position dans lorganisation
Outreach Porte
outside North America (O.N.A.) hors de lAmrique du Nord
outsourcing outsourcing , externalisation, sous-traitance
Pension trust Fonds de pension
Performance standards Normes de fonctionnement
periodicals publications

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Pilot sample Echantillonnage exploratoire (HC)
Posting error Erreur dimputation
Practice Advisories Modalits Pratiques dApplication
practitioner praticien (ienne)
Preventive control Contrle de prvention
Problem tracking Suivi des problmes
Processing traitement
Product manager Chef de produits
Professional care Diligence professionnelle
professional conference confrence professionnelle
Professional Development formation professionnelle
professional issues questions professionnelles
Professional Practices Framework Cadre de Rfrence de la Pratique Professionnelle
Professional Issue Committee Professional Issue Committee
Professional Recognition Credit Equivalences
Profit-sharing plan Plan de participation aux bnfices
Programming flowchart Diagramme de circulation de la programmation
Progress Through Sharing Le progrs par le partage
public accountability obligation de rendre des comptes
public accountant Comptable du secteur public
public accounting comptabilit publique
Public bodies Les organismes publics
qualified auditor auditeur, vrificateur (CAN) qualifi
quality assurance assurance qualit
Quality Assurance Review (QAR) revue dassurance qualit (QAR)
Quality Assessment Evaluation de la qualit
Quality Assurance Services (QAS) services dvaluation de la qualit (QAS)
Random sample Echantillon alatoire
record keeping tenue des livres
Recovery software Logiciel de rcupration
Records (accounting, budget, financial) registres comptables, budgtaires, financiers, dossiers
region rgion
regional conference confrence rgionale
Regional Conference Manual Manuel de la confrence rgionale
Regional Director Directeur rgional
regularity audit Audit de conformit
regulations rglements
Regulators lgislateurs
Reported audit findings Constats daudit signals
Research Foundation Fondation pour la recherche, Research Foundation
Restart software Logiciel de reprise
Retired Member Adhrent retrait
Return on investment (ROI) Rendement du Capital Investi (RCI)
revenues recettes
risk risque
risk assessment, evaluation estimation, valuation du risque
risk factors facteurs contribuant au risque, facteurs de risque
risk management Management/matrise/gestion du risque
roster liste
Routine scanning Dtection systmatique
rules of evidence rgles de la preuve
rules of procedure rgles de procdures
Safeguarding of assets Protection du patrimoine

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Sampling Echantillonnage
scope tendue
scope limitations limitations de ltendue
Scope the audit Champ dapplication de laudit
Scope of work Etendue des travaux
security risk risque sur la scurit
seminar sminaire
senior management La Direction Gnrale
settlement of accounts liquidation des comptes
significant audit findings constats daudit significatifs
Skill Aptitude, comptence
social delegate program programme des accompagnants
Soft controls Contrles informels
Sr. Vice Chairman of the Board Senior Vice Chairman of the Board
Staff changes Mutations de personnel
Staff Council Conseil du Personnel
Staffing Slection & affectation du personnel
Stakeholder Parties prenantes
Statistical sampling Sondage statistique
Standards Normes
Standards for the Professional Practice of Internal Normes pour la pratique professionnelle de laudit interne
Auditing (the Standards) (les Normes)
Statement of Responsibility of Internal Auditing Dclaration des responsabilits de laudit interne
Statement on Internal Auditing Standards (SIAS) Modalits dApplication des normes de laudit interne (SIAS)
statutory authority autorit lgale
statutory safeguards garanties lgales
Steering committee Comit de direction (dun projet)
stock market bourse des valeurs
Stop-or-go sampling Sondage stop-or-go (HC)
Straight-line Linaire
Strategic Priorities priorits stratgiques
Student Member Adhrent tudiant
substantive testing Test substantif
Suitable Appropri
Support an audit conclusion Etayer une conclusion daudit
supportive documents Documents tayant (une conclusion daudit)/document
justificatif
supreme audit institutions (sai)
Sustaining Organization Program
Systems Auditability and Control (SAC) Contrle et auditabilit des Systmes dInformation (SAC)
systems auditing, system-based audit Audit bas sur les systmes
System build control Contrle intgr au systme
System flowchart Diagramme du systme
tender Soumission
terms of reference Contenu (dune soumission)
Test counts dnombrements
Test data Donnes dessai
The Committee of Sponsoring Organizations of the COSO
Treadway Commission (COSO)
The IIA Bookstore Catalog Le catalogue de lIIA Bookstore

The Institute of Internal Auditors (The IIA) The Institute of Internal Auditors (The IIA)
The Internal Auditor The Internal Auditor
Tone at the Top Tone at the Top

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Top management La Direction Gnrale
Tracing Analyse de parcours
training program programme de formation
Trend line Iigne de tendance
trial balance Balance des comptes
Update Mettre jour
United States (U.S.A.) tats-Unis (U.S.A.)
User management Le management de lutilisateur
User department Service utilisateurs
value-for-money audit = performance audit Audit de la performance financire
Variable sampling Sondage destimation des variables
Variance analysis Analyse des carts
vendors exhibits stands des exposants
Vice Chairman of the Board Vice Chairman of the Board
volunteers volontaires
Voucher Pice comptable/pice justificative
Walk-through of the processing Vrification du cheminement par sondage limit
Whistleblowing function Fonction dalerte
Workflow Processus de traitement
workshops sessions de travail
UPDATED: February 5, 2003

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