（2005）IS practitioners views on core concepts of information integrity.pdfVIP

International Journal of Accounting Information Systems 6 (2005) 260– 279 IS practitioners’ views on core concepts of information integrity J. Efrim Boritz * University of Waterloo Centre for Information Systems Assurance, Canada Received 30 September 2003; received in revised form 20 April 2005; accepted 1 July 2005 Abstract Based on a review of the literature on data quality and information integrity, a framework was created that is broader than that provided in the widely recognized international control guideline COBIT [ISACA (Information Systems Audit and Control Association) COBIT (Control Objectives for Information Technology) 3rd edition. Rolling Meadows, Il: ISACA, 2000], but narrower than the concept of information quality discussed in the literature. Experienced IS practitioners’ views on the following issues were gathered through a questionnaire administered during two workshops on information integrity held in Toronto and Chicago: definition of information integrity, core attributes and enablers of information integrity and their relative importance, relationship between information integrity attributes and enablers, practitioners’ experience with impairments of information integrity for selected industries and data streams and their association with stages of information processing, major phases of the system acquisition/development life cycle, and key system components. One of the policy recommendations arising from the findings of this study is that the COBIT definition of information integrity should be reconsidered. Also, a two-layer framework of core attributes and enablers (identified in this study) should be considered. D 2005 Elsevier Inc. All rights re