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  • Rugs

    Glossary

    Review some of the terminology used when exploring voluntary standards information. As there is not always common agreement on specific definitions, multiple definitions from the most influencial sources have been provided.
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  •    Definition  Source  Reference 
    A       
    Accountability  Obligation to demonstrate that work has been conducted in compliance with agreed rules and standards or to report fairly and accurately on performance results vis a vis mandated roles and/or plans. This may require a careful, even legally defensible, demonstration that the work is consistent with the contract terms.
    Note: Accountability in development may refer to the obligations of partners to act according to clearly defined responsibilities, roles and performance expectations, often with respect to the prudent use of
    resources. For evaluators, it connotes the responsibility to provide accurate, fair and credible monitoring reports and performance
    assessments. For public sector managers and policy-makers, accountability is to taxpayers/citizens.
    OECD OECD Glossary of terms in evaluation and results based management.
    Accreditation  Third-party attestation related to a conformity assessment body conveying formal demonstration of its competence to carry out specific conformity assessment tasks. ISO ISO/IEC 17000
    Accreditation  Procedure by which a competent authority gives formal recognition that a qualified body or person is competent to carry out specific
    tasks. (Based on ISO/IEC Guide 2:1996, 12.11)
    FAO  
    Accreditation  Documented recognition by an authoritative body that a certification body is competent to carry out specific tasks HIVOS Glossary and Abbreviations for Inclusive Improvements in Chains, version 010.doc, Oct. 2010
    Accreditation body  Body that conducts and administers an accreditation system and grants accreditation. (Based on ISO Guide 2, 17.2) FAO  
    Accredited certification body  An entity that has demonstrated its qualification to perform certification within a defined scope on behalf of a specified standards body. HIVOS Glossary and Abbreviations for Inclusive Improvements in Chains, version 010.doc, Oct. 2010
    Appeal  Mechanisms are in place that provide stakeholders with recurse where they feel their position or point of view has not been adequately taken into account. ISEAL Alliance Credibility principles - Public draft for comment 0.1, May, 2010
    Aquaculture  Aquaculture involves cultivating freshwater and saltwater populations under controlled conditions, and can be contrasted with commercial fishing, which is the harvesting of wild fish American Heritage Definition of Aquaculture  
    Audit  A systematic and functionally independent examination to determine whether activities and related results comply with planned objectives. (Based on Codex Alimentarius, Principles for Food Import and Export Certification and Inspection, CAC/GL 20) FAO  
    Audit  An independent, objective assurance activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to assess and improve the effectiveness of risk management, control and governance process. Note: A distinction is made between regularity (financial) auditing, which focuses on compliance with applicable statutes and regulations; and performance auditing, which is concerned with relevance, economy, efficiency and effectivenes. Internal auditing provides an assessment of internal controls undertaken by a unit reporting to management while external auditing is conducted by an independent organization. World Bank IEG - How to build M&E systems to support better governance (Keith Mackay), 2007
    Audit  An independent, objective assurance activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to assess and improve the effectiveness of risk management, control and governance processes.
    Note: a distinction is made between regularity (financial) auditing, which focuses on compliance with applicable statutes and regulations;
    and performance auditing, which is concerned with relevance, econo-my, efficiency and effectiveness. Internal auditing provides an assessment of internal controls undertaken by a unit reporting to management while external auditing is conducted by an independent organization.
    OECD OECD Glossary of terms in evaluation and results based management.
    Auditing  A systematic, independent and documented process for obtaining evidence and evaluating it objectively to determine if specific requirements are fulfilled. Auditing can be internal. See also: Self evaluation. An internal audit can be verified by an interested party and auditing can be done by an independent external (third) party. See also: Re-auditing. In large or multiple production units and producer groups, internal and external auditing is generally combined, preferably in a complementary process, based on sampling. Sampling can be done at random and/or “risk based”. Auditing tools include:
    - lists of sites and members of producer groups with characteristics relevant for risk based auditing;
    - interview formats and related spreadsheets;
    - standards lists as understood and applied by a producer group.
    HIVOS Glossary and Abbreviations for Inclusive Improvements in Chains, version 010.doc, Oct. 2010
    Audit - 1st party  See "self-evaluation" or "internal evaluation". ITC Trade for Sustainable Development program (T4SD)
    Audit - 2nd party  Verified by interested party (eg trade association, customer, retailer), no involvement of third party. See also "External evaluation" ITC Trade for Sustainable Development program (T4SD)
    Audit - 3rd party  Legally independent entity involved in verification (impartiality) - maybe informal (attestation) or formal (certificate) See also "Independent evaluation" ITC Trade for Sustainable Development program (T4SD)
    Internal auditor  A member appointed by the group checking whether reporting over a past period was correct and complete in relation to the agreed objectives and planning. He or she checks the implementation of the plan and reports to the management.
    See also "self-evaluation" or "internal evaluation".
    HIVOS Glossary and Abbreviations for Inclusive Improvements in Chains, version 010.doc, Oct. 2010
    External auditor  The external auditor checks whether the internal auditor is performing, and reports to the certification body.
    See also "audit - 2nd party", "external evaluation".
    HIVOS Glossary and Abbreviations for Inclusive Improvements in Chains, version 010.doc, Oct. 2011