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The most popular type of type of unauthorized access is probably by a person known to the organization.
GAAP
Generally Accepted Accounting Principles; a collection of commonly followed accounting rules and standards for financial reporting.
IFRS
International Financial Reporting Standards, a set of accounting standards designed to ensure transparency, accountability, and efficiency in financial statements globally.
Fair Value
The estimated price at which an asset can be bought or sold in a current transaction between willing parties, other than in a liquidation sale.
Capital Lease
A lease agreement where the lessee essentially becomes the owner of the asset for accounting purposes, often including an option to purchase at the lease's end.
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