CSR Report
A corporate social responsibility (CSR) report is an internal- and external-facing document companies use to communicate CSR efforts and their impact on the environment and community. An organization's CRS efforts can fall into four categories: environmental, ethical, philanthropic, and economic (Cote, 2021).

Disclosure
Generally Accepted Accounting Principles (GAAP) principle on what specific information is most important to the users of the financial statements. Disclosures both supplement and explain amounts in the statements (FAF, “About GAAP”).

Enrichment
This is a dataset other than the core fundamentals (balance sheet, profit & loss, statement of cash flows, etc.). Enrichments are typically for a specific industry, but not always. An example would be the public version of the Call Report data from the U.S. Federal Deposit Insurance Corporation (FDIC) for the financial services industry. 

ESG
Environmental, Social, & Governance (ESG). "According to Sustainable Business Strategy, evidence has increasingly shown that firms with promising environmental, social, and governance (ESG) metrics tend to produce superior financial returns. As a result, more investors have begun focusing on ESG metrics when making investment decisions" (Miller, 2020).

Fraud
A knowing misrepresentation of the truth or concealment of a material fact to induce another to act to his or her detriment (Black's Law Dictionary, 2004).

Fraud Schemes
(Go to the Fraud Schemes diagram for schemes and their respective definitions).

Indicator
A criterion (singular) or criteria (plural) that gives an indication of that which was measured from which a risk score may be based.

Investing Glossary
A complete investing glossary can be found here (Investor.gov, U.S. SEC).

Inputs
We refer to each line item on a financial (balance sheet, profit & loss, statement of cash flows, etc.) or enrichment dataset as the “inputs” for the algorithms.

Predication
In general, predication is required before an investigation can begin. It is typically recognized when enough elements can be presented to a reasonable person to where they would conclude that a crime may have been committed. After predication had been established, the investigation would begin with the purpose to either prove or disprove allegations of fraud, based on the evidence that was obtained and analyzed.

Protected Data
Personal data (such as personally identifiable information and credit card information) and other highly sensitive data (such as passwords) of a customer or its clients that are in the possession of or accessible by the supplier.  Depending on the originator, nature, and location of the data being processed, the definition of Protected Data may be modified to take into account applicable law (e.g., data subject to HIPAA, the European Data Privacy Directive, GDPR, or PIPEDA) (Contract Standards, n.d.).

Protected Data Non-Compliance
A failure by the supplier to comply with its obligations regarding the handling or safeguarding of Protected Data under the contract or under data protection/privacy laws or regulations applicable to the supplier (Contract Standards, n.d.).

Protected Data Loss
The accidental, unauthorized or unlawful destruction, loss, alteration or disclosure of, or access to Protected Data.  (Not all Protected Data Losses result from a Protected Data Non-Compliance, such as where hacking takes place despite the supplier’s good faith compliance with all applicable obligations.) (Contract Standards, n.d.).

Risk
Noun: (a) the possibility of something bad happening; (b) the possibility that an investment will lose money (“Risk”, n.d., Cambridge Dictionary).

Verb: (a) If you risk something important, you cause it to be in a dangerous situation where you might lose it; (b) to get into a situation or do something that might have a bad result (“Risk”, n.d., Cambridge Dictionary).

“To bear a risk” – to be responsible for or accept the risk involved in something (“Risk”, n.d., Cambridge Dictionary).

“Finance Risk” – is the probability that actual results will differ from expected results (“Risk”, 2021, Corporate Finance Institute).

“Types of Risks” - Broadly speaking, there are two main categories of [finance] risk: systematic and unsystematic: (“Risk”, 2021, Corporate Finance Institute)

• Systematic risk is the market uncertainty of an investment, meaning that it represents external factors that impact all (or many) companies in an industry or group; and 
• Unsystematic risk represents the asset-specific uncertainties that can affect the performance of an investment.  

Risk Management 
(a) the effect of uncertainty on objectives;
(b) is the identification, evaluation, and prioritization of risks followed by coordinated and economical application of resources to minimize, monitor, and control the probability or impact of unfortunate events or to maximize the realization of opportunities (ISO 31000, 2018).

Smoke Signal
A column of smoke used as a way of conveying a message to a distant person; an indication of someone’s intentions or views (“Smoke signal”, 1998/2010, Oxford Dictionary of English, p. 1686).

Šóta 
The word Šóta comes from the Lakota, Sioux Nation word for “smoke”. Its origin is traced to the Great Sioux Chief, Old Chief Smoke who reigned from the year 1797 to 1864. He was an original Oglala [1], Sioux head chief and in 1834 became the co‐founder of the Oglala’s name. (See the document Šóta Signal Analytics, Origins of the Name.)