Requirement
The entity implements policies and procedures over system inputs, including controls over completeness and accuracy, to result in products, services, and reporting to meet the entity’s objectives.
Points of Focus
Defines Characteristics of Processing Inputs
Requirement: The characteristics of processing inputs that are necessary to meet requirements are defined.
Evaluates Processing Inputs
Requirement: Processing inputs are evaluated for compliance with defined input requirements.
Creates and Maintains Records of System Inputs
Requirement: Records of system input activities are created and maintained completely and accurately in a timely manner.
Explanation
Bad data going in means bad products, services, or reports coming out. This criterion requires the entity to define what valid inputs look like, check incoming data against those requirements, and keep complete records of input activity. Auditors test how the entity catches incomplete, inaccurate, or unauthorized inputs before they enter processing.
