Describing a set of data and evaluating its integrity

Because of the important role that data has in decision-making, the AICPA Assurance Services Executive Committee has developed criteria for evaluating the integrity of a set of data. The criteria can be used to assist management, boards of directors, internal auditors, and other stakeholders in determining the relevance of the data to the users’ purpose and in making decisions based on that set of data. The purpose of this document is to provide examples of how and under what circumstances