The phrase "garbage in, grabage out" highlights the importance of data quality. If the data entered into a system is inaccurate or incomplete, the output will be too. Therefore, controls over the quality of data that is collected about business activities and entered into the information system are vital. Companies must establish control procedures to ensure that all source documents are authorized, accurate, complete, properly accounted for, ant entered into the system or sent to their intended destination in a timely manner. The following source data controls regulate the integrity of input: