Assess Data Quality And Integrity Controls
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CPA Information Systems and Controls (ISC) › Assess Data Quality And Integrity Controls
Which of the following best defines 'data quality' in the context of information systems?
The level of encryption applied to data stored in a database.
The number of data fields contained in a database record.
The speed at which data is processed and transmitted across a network.
The degree to which data is accurate, complete, consistent, timely, and fit for its intended use.
Explanation
Data quality encompasses multiple dimensions - accuracy, completeness, consistency, timeliness, and fitness for purpose - that collectively determine whether data can be relied upon for decision-making and reporting. Answer B is correct. Processing speed (A) is a performance metric. Encryption (C) is a security control. Field count (D) is a structural attribute.
Referential integrity in a relational database ensures that:
Duplicate records cannot exist in any database table.
Data is backed up to a secondary location in real time.
A foreign key value in one table must match an existing primary key value in the related table, preventing orphaned records.
All data fields are encrypted using the strongest available algorithm.
Explanation
Referential integrity enforces valid relationships between tables - a record in a child table must reference an existing record in the parent table, preventing broken links (orphaned records). Answer D is correct. Encryption (A) is a security control. Duplicate prevention (B) is uniqueness/entity integrity. Backup (C) is a recovery control.
Which of the following data integrity controls helps ensure that a batch of transactions is complete and has not been lost or added during processing?
Role-based access controls limiting who can process batches.
Encrypting batch files during transmission.
Data masking to protect sensitive fields during processing.
Record counts and control totals that are compared before and after processing.
Explanation
Record counts and hash/control totals established before processing are compared to post-processing results to verify that all records were processed correctly and none were added or lost. Answer B is correct. Data masking (A) protects confidentiality. Access controls (C) restrict authorization. Encryption (D) protects data in transit.
An organization's accounts receivable system contains multiple customer records for the same customer with slightly different name spellings. This data quality issue is best described as a:
Normalization failure requiring database redesign.
Data integrity violation caused by referential integrity failure.
Duplicate record or data consistency problem reducing data accuracy and reliability.
Confidentiality breach exposing customer information.
Explanation
Multiple records for the same entity with inconsistent data is a duplicate/consistency problem - a classic data quality issue that can cause errors in reporting and customer communications. Answer C is correct. Referential integrity (A) concerns foreign key relationships, not duplicates. Confidentiality (B) is unrelated. Normalization (D) addresses redundancy in schema design, not record-level duplicates.
Which of the following is an example of a 'master data management' (MDM) control?
Establishing a single authoritative source (golden record) for customer data that all systems reference to ensure consistency.
Encrypting all master data tables in the production database.
Backing up master data to an offsite location on a daily basis.
Restricting access to master data to senior management only.
Explanation
MDM creates a single, trusted version of key business data (customers, products, vendors) that all systems reference, eliminating inconsistencies that arise from maintaining duplicate master records in multiple systems. Answer A is correct. Encryption (B), backup (C), and access restriction (D) are important controls but do not define MDM.
In a database, 'domain integrity' refers to:
Ensuring that foreign key values match primary key values in related tables.
Ensuring that the database schema follows third normal form.
Ensuring that each table has a unique primary key.
Ensuring that data values in a column fall within a defined set of acceptable values or meet specified constraints.
Explanation
Domain integrity enforces constraints on the values that can be entered in a column - data type, range, format, allowed values - ensuring each value is valid for its domain. Answer C is correct. Unique primary keys (A) describe entity integrity. Foreign key matching (B) describes referential integrity. Normal form compliance (D) describes normalization.
An organization's data governance framework assigns 'data stewards' to each major data domain. The primary responsibility of a data steward is to:
Define and enforce data quality standards, resolve data issues, and manage the accuracy and consistency of data within their assigned domain.
Develop the database schema for their assigned data domain.
Encrypt all data within their domain to prevent unauthorized access.
Back up all data within their domain on a daily basis.
Explanation
A data steward is accountable for the quality, consistency, and fitness for use of data in their domain - defining standards, resolving issues, and coordinating with data owners and users. Answer A is correct. Encryption (B), backup (C), and schema development (D) are IT operational or technical functions, not data stewardship roles.
Which of the following data quality issues would most likely cause errors in a company's financial consolidation process?
Inconsistent account coding and chart of accounts structures across subsidiaries, making it impossible to accurately aggregate financial data.
Varying numbers of decimal places used in local currency display.
Different font sizes used in reports generated by subsidiary systems.
Subsidiary systems operating in different time zones.
Explanation
Inconsistent chart of accounts and account coding across subsidiaries is a major data consistency problem that directly prevents accurate financial consolidation - transactions may be miscategorized or unmappable. Answer B is correct. Font sizes (A) are formatting issues. Time zones (C) and decimal display (D) are manageable technical issues that do not inherently prevent consolidation.
An organization implements automated edit checks that prevent users from saving a sales order unless all required fields (customer ID, product code, quantity, price) are completed. This type of control addresses which data quality dimension?
Completeness - ensuring all required data elements are present before a record is saved.
Timeliness - ensuring records are saved within a defined time window.
Consistency - ensuring the same data appears in multiple systems.
Confidentiality - ensuring only authorized users can view sales order data.
Explanation
Required field validation prevents records from being saved with missing mandatory data, directly enforcing data completeness. Answer A is correct. Timeliness (B) relates to currency of data. Consistency (C) relates to cross-system agreement. Confidentiality (D) is a security dimension, not a data quality dimension.
An organization's financial system allows journal entries to be posted without a corresponding debit and credit balance (i.e., unbalanced entries are accepted). This represents a failure of which data integrity control?
Encryption controls - journal entry amounts are not adequately protected.
Referential integrity - the journal entry references accounts that do not exist.
Access controls - unauthorized users are posting journal entries.
Processing controls - the system should reject or flag entries that do not balance before they are posted.
Explanation
Accepting unbalanced journal entries is a processing control failure - the system should validate that debits equal credits before accepting any journal entry, a fundamental accounting data integrity rule. Answer B is correct. Referential integrity (A) concerns table relationships. Encryption (C) is a security control. Access controls (D) address authorization.