Glossary

Terms by letter

• Terms beginning with A 49 terms

  • Abuse of Dominance
  • Account Takeover (ATO)
  • Accountability
  • Active Bribery (Supply-Side Bribery)
  • Adequacy Decision
  • Adequate Procedures Defence
  All 49 terms beginning with A

• Terms beginning with B 43 terms

  • Backtesting
  • Bank Run
  • Base Erosion and Profit Shifting (BEPS)
  • Basel Accords
  • Basel III
  • Basel Operational Risk Event Types
  All 43 terms beginning with B

• Terms beginning with C 142 terms

  • Call for Action Jurisdictions (FATF Black List)
  • Capital Adequacy
  • Capital Conservation Buffer
  • Carbon Footprint
  • Carbon Intensity
  • Carbon Neutrality
  All 142 terms beginning with C

• Terms beginning with D 51 terms

  • Dark Patterns
  • Data Anonymisation
  • Data Breach
  • Data Breach Notification
  • Data Classification
  • Data Controller and Data Processor
  All 51 terms beginning with D

• Terms beginning with E 44 terms

  • Earnings Management
  • Economic Capital
  • Egmont Group
  • Electronic Discovery (e-Discovery)
  • Electronic Identity Verification (eIDV)
  • Embargo
  All 44 terms beginning with E

• Terms beginning with F 49 terms

  • Facilitation Payment
  • Failure Mode and Effects Analysis (FMEA)
  • Failure to Prevent Offence
  • Fair Lending
  • Fair Value Measurement
  • Fairness (AI)
  All 49 terms beginning with F

• Terms beginning with G 23 terms

  • Gatekeepers
  • Gender Pay Gap
  • General Anti-Avoidance Rule (GAAR)
  • General Data Protection Regulation (GDPR)
  • General Licence
  • Generally Accepted Accounting Principles (GAAP)
  All 23 terms beginning with G

• Terms beginning with H 14 terms

  • Hawala
  • Hazard
  • Hazard Analysis and Critical Control Points (HACCP)
  • Hazard and Operability Study (HAZOP)
  • Hazardous Waste Management
  • Health and Safety Risk Assessment
  All 14 terms beginning with H

• Terms beginning with I 64 terms

  • Identity and Access Management (IAM)
  • Identity Theft
  • Illicit Financial Flows (IFF)
  • ILO Core Labour Standards
  • Impact Investing
  • Impact Tolerance
  All 64 terms beginning with I

• Terms beginning with J 2 terms

  • Jurisdiction
  • Just Transition

• Terms beginning with K 10 terms

  • Key Audit Matters (KAM)
  • Key Control Indicators (KCIs)
  • Key Person Dependency
  • Key Risk Indicators (KRIs)
  • Kickbacks
  • Kleptocracy
  All 10 terms beginning with K

• Terms beginning with L 20 terms

  • Layered Ownership
  • Layering
  • Legal Basis for Processing
  • Legal Counsel
  • Legal Hold
  • Legal Persons and Legal Arrangements
  All 20 terms beginning with L

• Terms beginning with M 41 terms

  • Maker-Checker Principle
  • Management Action Plan
  • Management Override of Controls
  • Management Representation Letter
  • Mandatory Disclosure Rules (MDR)
  • Maritime Sanctions Evasion
  All 41 terms beginning with M

• Terms beginning with N 20 terms

  • Name Matching (Fuzzy Matching)
  • Name Screening
  • National Risk Assessment (NRA)
  • Near Miss Reporting
  • Nested Accounts
  • Net Stable Funding Ratio (NSFR)
  All 20 terms beginning with N

• Terms beginning with O 15 terms

  • Occupational Health and Safety (OHS)
  • OECD Anti-Bribery Convention
  • OECD Guidelines for Multinational Enterprises
  • OECD Principles of Corporate Governance
  • Off-Balance-Sheet Arrangements
  • Office of Foreign Assets Control (OFAC)
  All 15 terms beginning with O

• Terms beginning with P 65 terms

  • Paris Agreement
  • Partnership for Carbon Accounting Financials (PCAF)
  • Passive Bribery (Demand-Side Bribery)
  • Payable-Through Account (PTA)
  • Payment Card Fraud
  • PCI DSS (Payment Card Industry Data Security Standard)
  All 65 terms beginning with P

• Terms beginning with Q 2 terms

  • Quality Management System (QMS)
  • Quote Stuffing

• Terms beginning with R 74 terms

  • Ransomware
  • Reasonable Grounds to Suspect
  • Records Management
  • Records of Processing Activities (ROPA)
  • Records Retention
  • Recovery and Resolution Planning
  All 74 terms beginning with R

• Terms beginning with S 82 terms

  • Safe Harbour
  • Sanctions
  • Sanctions Compliance
  • Sanctions Compliance Officer
  • Sanctions Deconfliction
  • Sanctions Evasion
  All 82 terms beginning with S

• Terms beginning with T 45 terms

  • Tabletop Exercise
  • Tail Risk
  • Targeted Financial Sanctions (TFS)
  • Targeted Sanctions (Smart Sanctions)
  • Task Force on Climate-related Financial Disclosures (TCFD)
  • Task Force on Nature-related Financial Disclosures (TNFD)
  All 45 terms beginning with T

• Terms beginning with U 8 terms

  • U.S. Person
  • UN Global Compact (UNGC)
  • UN Guiding Principles on Business and Human Rights (UNGPs)
  • Uncertain Tax Positions (UTP)
  • Unexpected Loss (UL)
  • Unfair Commercial Practices
  All 8 terms beginning with U

• Terms beginning with V 8 terms

  • Value Added Tax (VAT)
  • Value at Risk (VaR)
  • Vendor Due Diligence
  • Vertical Restraints
  • Virtual Asset Service Provider (VASP)
  • Virtual Assets
  All 8 terms beginning with V

• Terms beginning with W 19 terms

  • Wage and Hour Compliance
  • Wall-Crossing
  • Wash Trading
  • Watchlist (Blacklist)
  • Whistleblower Mechanism
  • Whistleblower Policy
  All 19 terms beginning with W

• Terms beginning with X 1 term

  • XBRL Reporting