This glossary bridges practitioner-facing vocabulary with this framework's structural vocabulary. Both registers describe the same concept; neither replaces the other.
| Practitioner Term | Framework Term | Part Reference |
|---|---|---|
| Charter | Apex objective; constituting authority pattern | §4.1 (Purpose) |
| Control environment | Authority mapping (§3.1) + entity architecture (§4.3) | Parts 3, 4 |
| Control activities | Constraint propagation (§3.3) + constraint architecture (§4.4) | Parts 3, 4 |
| Control objective | CO-{INGREDIENT}-{PRIMITIVE} — one cell of the governance matrix | Part 5 |
| Entity-wide controls | EWC-1 through EWC-7 | §6.3 |
| Finding | Five-element structure: condition, criteria, cause, effect, recommendation | §3.4 |
| Corrective action | Disposition-tracked remediation with cycle-over-cycle history | §3.5 |
| Risk assessment | Observation + uncertainty classification + prioritization decision | §6.5 |
| Risk appetite / tolerance | Constraint propagation through tighten-only inheritance | §3.3, §4.4 |
| Evidence / workpapers | Hosted records; evidence retained to re-performance standard | §2.2, §4.9 |
| Audit trail | Cross-reference relations; lineage preservation; decision records | §4.7, §4.9, §4.5 |
| Independence | Authority mapping; role-authority separation; actor taxonomy | §3.1, §4.3 |
| Monitoring | Observation through defined cycles with governance-health indicators | §4.6, §4.5, §3.5 |
| Escalation | Halt-and-escalate; algedonic bypass; signal routing to authority chain | §3.3, §3.5 |
| Segregation of duties | Decision boundary specification; authority separation across actor types | §3.2, §4.3 |
| Tone at the top | Purpose; apex objective; constituting authority | §4.1 |
| Information and communication | Relations (cross-reference, navigability); knowledge representation | §4.7, §4.9 |
| Deficiency | Governance finding; gap between declared and observed state | §3.4, §3.5 |
| Remediation | Accountability resolution; finding lifecycle; disposition tracking | §3.5 |
| Attestation | Evidence obligations with truth-type classification | §3.4, §4.10 |
| Scope | Distinctions; namespace; interface specification | §4.2, §4.6 |
| Materiality | Uncertainty classification; prioritization decision under constraint | §4.10, §4.5, §4.4 |
| Directive record | OBJ record (CGG term) — declares direction, carries governance layer | §2.2 |
| Descriptive record | NOBJ record (CGG term) — captures execution, no governance layer | §2.2 |
| Hosted record | WP record (CGG term) — domain-formatted, perimeter-governed | §2.2 |
| Computational Governance Grammar (CGG) | Three-class classification regime bridging governance language and machine-processable structure | Part 2 |
| Governance discipline | Cross-cutting governance lens grouping primitives by COSO IC component | Part 3 |
| Ingredient | One of ten structural requirements any governed world model must contain | Part 4 |
| Governance matrix | 10 ingredients x 19 DLP primitives = 190 control objectives (Matrix D) | Part 5 |
| COSO IC bridge | Mapping of five governance disciplines to COSO's five components and seventeen principles | Part 6, Appendix B |