Which term is defined as the property of safeguarding the accuracy and completeness of assets?

Which term is defined as the property of safeguarding the accuracy and completeness of assets?

• A. Facility
• B. Integrity
• C. Internal audit
• D. External context

Answer: (B)

Integrity is the property that ensures assets remain accurate and complete. It means records and the assets themselves reflect the true state without unauthorized changes, errors, or omissions. Protecting integrity involves controls like limited access, proper change management, tagging and inventory procedures, and keeping audit trails so any tampering or mistakes are detected and corrected. For example, if a physical count of assets doesn’t match the recorded quantities, that signals an integrity issue that needs investigation and correction. The other terms describe a physical site (facility), a review process (internal audit), or the environment outside the organization (external context), none of which capture the idea of preserving the accuracy and completeness of assets.

Integrity is the property that ensures assets remain accurate and complete. It means records and the assets themselves reflect the true state without unauthorized changes, errors, or omissions. Protecting integrity involves controls like limited access, proper change management, tagging and inventory procedures, and keeping audit trails so any tampering or mistakes are detected and corrected. For example, if a physical count of assets doesn’t match the recorded quantities, that signals an integrity issue that needs investigation and correction. The other terms describe a physical site (facility), a review process (internal audit), or the environment outside the organization (external context), none of which capture the idea of preserving the accuracy and completeness of assets.