Dimension 27.4. Financial data integrity processes
DIMENSION MEASUREMENT GUIDANCE
27.4:1. This dimension assesses the extent to which processes support the delivery of financial information and focuses on data integrity defined as accuracy and completeness of data (ISO/IEC, International Standard, 2014). While acknowledging that other processes are also essential to ensure data integrity, this dimension assesses two key aspects: access to information, including read-only, and changes to records by creation and modification; and existence of a body, unit or team in charge of verifying data integrity.
27.4:2. Audit trails enable individual accountability, intrusion detection, and problem analysis. Good
audit trails are meant to provide information on who accessed the data, who initiated the transaction, the time of day and date of entry, the type of entry, what fields of information it contained, and what files it updated.
27.4:3. This dimension is focused on the integrity of financial data only. Separate systems for other types of data may exist and be linked to or overlap with financial data systems, e.g., personnel and payroll data (ref. PI-23) and procurement data (ref. PI- 24). Assessors should as far as possible ensure that such data systems are assessed separately under the respective indicators, and highlight potential overlaps where such separation is not practical.
Dimension 27.4. Scoring
|Minimum requirements for scores
Access and changes to records is restricted and recorded, and results in an audit trail. There is an
operational body, unit or team in charge of verifying financial data integrity
Access and changes to records is restricted and recorded, and results in an audit trail..
Access and changes to records is restricted and recorded
|Performance is less than required for a C score
Dimension 27.4. Timing, coverage and data requirements
At time of
| PEFA Handbook Volume 1: The PEFA Assessment Process – Planning, Managing and Using PEFA