The purpose of this white paper is to define what information
integrity means and provide context for it to users, preparers and
practitioners. This paper is published by the AICPA®
Assurance
Services Executive Committee’s Trust Information Integrity Task
Force in conjunction with the Canadian Institute of Chartered
Accountants to offer insight into what it means for information
to have integrity and how information integrity can be achieved
and maintained. The subject matter outlined in this paper is of
interest to AICPA members, including both members in public
practice and business and industry, those in the accounting
profession as a whole, and other participants in the business
reporting process, including producers and consumers of
business information.