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Data Integrity and Security

Data integrity/security is the quality or condition of being accurate, complete and valid, and not altered or destroyed in an unauthorized manner.

Risks:
  • Data may be inaccurate.
  • Transactions may not be reviewed or approved by the appropriate person.
  • Inaccurate financial reporting could result due to the loss of data.
  • Reports may not reflect the entire financial activity.
  • Incorrect data may be released.
  • The University credibility could be at risk.
Controls:
  • Management should review monthly financial reports for unusual items.  All unusual items should be investigated and resolved timely.