What does processing integrity mean on the CPA exam?
Processing integrity. One of the trust services categories: system processing is complete, valid, accurate, timely and authorized. It is about whether the system handles the data correctly, not whether the data is secret.
Defined against AICPA TSP Section 100.
Which CPA exam sections use processing integrity?
Processing integrity appears in the ISC section of the CPA exam.
Related terms
- SOC 2 report: A report on a service organization's controls against the trust services criteria, covering security plus any of availability, processing integrity, confidentiality, and privacy that are selected.
- trust services criteria: The AICPA's control criteria for a SOC 2 engagement, in five categories: security, availability, processing integrity, confidentiality and privacy.
- Trust Services categories: The five subject areas a SOC 2 can cover: security, availability, processing integrity, confidentiality and privacy.
- referential integrity: The database rule that a foreign key must point at a row that actually exists.
- online analytical processing: Processing optimized for querying accumulated data across many dimensions, as a data warehouse does.
- SOC 3 report: A general use report on the same trust services criteria as a SOC 2, without the system description or the tests and results.