Data integrity testing is a set of substantive tests that examinesaccuracy,
completeness, consistency and authorization of datapresently held in a system.
It employs testing similar to that used for input control.
Data integrity tests will indicate failures in inputor processing controls.
Controls for ensuring the integrity ofaccumulated data in a file can be exercised by regularly checking
data in the file. When this checking is done against authorizedsource documentation, it is common to check only a portion
of the file at a time. Since the whole file is regularly checkedin cycles, the control technique is often referred to as cyclical
checking.