What does referential integrity mean on the CPA exam?
Referential integrity. The database rule that a foreign key must point at a row that actually exists. It is what stops an order referring to a deleted customer.
Which CPA exam sections use referential integrity?
Referential integrity appears in the ISC section of the CPA exam.
Related terms
- foreign key: A column, or set of columns, in one table whose values must correspond to a primary key in another table.
- primary key: The column or combination of columns that uniquely identifies each row in a relational table.
- processing integrity: One of the trust services categories: system processing is complete, valid, accurate, timely and authorized.
- SOC 1 Type 1 report: A report on the fairness of the description and the suitability of the design of controls, at a point in time.