A Framework for Information Integrity Controls

By CPA Canada
Last Revision: 7/1/2019

Are you interested in identifying key business risks related to information integrity, and designing and implementing enablers and controls focused on the objective of information integrity? If so, check out this report written by Dr. J. Efrim Boritz, FCPA, FCA, CISA, and Malik Datardina, CPA, CA, CISA.

CPA Canada published this paper to help you assess and document your organization's information integrity controls. With the increased focus on data analytics and other emerging technologies that depend on data, the value of information integrity in the underlying data has become increasingly more important.

This publication defines information integrity and provides context for users and preparers of information who need to understand how information integrity can be achieved and maintained. Other topics also include risks that can lead to impairment of information integrity and the countermeasures to those risks through enablers of information integrity and information integrity controls. Practitioners who provide assurance on information integrity will also find this publication useful.

Other companion publications expanding on this one are also available on the University of Waterloo Centre for Information Integrity and Information Systems Assurance website.

A Framework for Information Integrity Controls