Definition[edit | edit source]

Data reliability is "the accuracy and completeness of computer-processed data, given the uses they are intended for."[1]

Overview[edit | edit source]

In this context, reliability means that data are reasonably complete and accurate, meet the intended purposes, and are not subject to inappropriate alteration.

Assessing data reliability can entail reviewing existing information about the data, including conducting interviews with officials from the organization being audited; performing tests on the data, including advanced electronic analysis; tracing to and from source documents; and reviewing selected system controls.

References[edit | edit source]

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