Data Integrity

Check Digit
A check digit is a form of redundancy check used for error detection, designed to help ensure the accuracy of a number by appending a digit that can be recomputed and then compared to verify the correctness of the original number.
Data Integrity
The accuracy, consistency, and completeness of the information held on a computer database. Data integrity is a crucial aspect of information assurance and refers to the reliability and trustworthiness of data throughout its lifecycle.
Direct Data Entry
Direct data entry involves the process of recording accounting and other transactions directly onto a computer system from individual department terminals, ensuring data integrity and real-time updates.
File Transfer
The process of moving or transmitting a computer file from one location to another, such as between two programs or from one computer to another, ensuring data integrity and confidentiality.
Garbage In, Garbage Out (GIGO)
In the context of data processing and computational models, the term 'Garbage In, Garbage Out' (GIGO) denotes the idea that flawed or nonsensical input data will inevitably produce similarly flawed or nonsensical output.
General Controls in Accounting Information Systems
General controls are designed to ensure the proper development, implementation, and operation of applications within computer-based accounting systems, ensuring the integrity of programs and data files.
Hash Total
A hash total is a control mechanism used by auditors in computer applications to ensure the accuracy and completeness of data. It involves summing numbers that have no practical meaning to detect discrepancies, such as lost or omitted records during processing.

Accounting Terms Lexicon

Discover comprehensive accounting definitions and practical insights. Empowering students and professionals with clear and concise explanations for a better understanding of financial terms.