Use cases for the data integrity criteria to improve data driven decisions

We live in an era of data-based decision-making, with ever-increasing amounts of data being accumulated and that data being analyzed through increasingly sophisticated processes, such as data mining and data analytics. Due to 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. Use of these criteria provides a more consistent means of articulating how a set of data is defined and