What is procedural documentation in accounting?

In information security, the term ‘integrity’ refers to the second fundamental pillar of the CIA triad, ‘confidentiality’. Integrity means that information must not be modified, destroyed or falsified without authorisation, and that it must always be preserved in its correct and complete form.

What exactly does ‘integrity’ mean?

Integrity in information security means that the correctness and completeness of information is guaranteed during its storage, processing and transmission. It is about ensuring that no unauthorised person, software or system can manipulate or alter the data without this being noticed.

Aspects of integrity:

1. Data integrity:

• ensuring that data is not altered or corrupted, whether it is stored on a server or being transferred between systems.
• An example of a data integrity breach would be an incorrect calculation of financial data due to unauthorised changes to the database.

1. Preventing manipulation:

• Measures are taken to ensure that data cannot be modified without authorisation. This includes both unintentional errors (e.g. due to software bugs) and deliberate manipulation (e.g. by hackers).

1. Verification of changes:

• Many systems have mechanisms for checking and documenting changes, such as versioning, logging changes, or digital signatures, to ensure that every change is traceable and authorised.

How is integrity ensured in information security?

There are several mechanisms and techniques that help ensure the integrity of data:

Hash functions:

• Hashing is used to ensure that data has not been modified during transmission or storage. A hash value is a kind of fingerprint for the data that changes whenever the data is modified. If the hash value of a file changes after transmission, it is known that the file has been modified.
• An example is SHA-256 or MD5 hashes, which are often used to verify the integrity of files.

1. Digital signatures:

• A digital signature is a method that makes it possible to verify the origin and integrity of data. It is often used for emails or documents. The digital signature can be used to check whether the document has been changed after signing.

1. Check digits and checksums:

• Check digits and checksums are simple mathematical calculations that help to detect errors in data transmission or storage. If the check digit of a file or message is changed during transmission, it is an indication that something is wrong with the data.

1. Version control:

• Version control (e.g. of software or documents) involves keeping a record of all changes made to the data, creating a history of all changes. This makes it possible to check at any time to see if unauthorised changes have been made.

1. Access controls and audits:

• Access controls ensure that only authorised users can make changes to the data.
• Audit logs record all changes made to the data, so that in the event of a problem it is possible to trace who made the changes and when they were made.

1. Redundancy and Backups:

• The recovery of data from backups ensures that in the event of data manipulation or corruption due to an attack or an oversight, the data can be restored in integrity.

Examples of the importance of integrity:

1. Financial systems:
   In an accounting system, the integrity of financial data must be maintained to ensure that financial statements and tax returns are accurate. Altering financial data without proper documentation could lead to errors and a loss of trust.
2. E-commerce websites:
   In an e-commerce system, orders and payment information must remain intact and unchanged. The integrity of transaction data is crucial to prevent fraud and ensure the smooth running of the ordering and delivery processes.
3. Health data:
   Integrity is particularly important for medical data. Unauthorised changes to patient records can not only have legal consequences but also endanger the lives of patients.
4. Software development:
   In software development, version control systems such as Git ensure the integrity of the code. Every developer can see which changes have been made and ensure that no unauthorised or faulty changes are introduced into the code.

Risks of a lack of integrity:

A loss of integrity can have serious consequences:

• Loss of trust: If data integrity is not guaranteed, users and customers will lose trust in a company’s systems and processes.
• Incorrect decisions: In companies that rely on incorrect or manipulated data (e.g. in the finance or healthcare sectors), unlawful changes can lead to incorrect decisions and serious consequences.
• Legal consequences: Manipulating data, especially with regard to legal or regulatory requirements, can lead to legal issues and heavy fines.

Conclusion:

In information security, integrity means that information is preserved in its original, unaltered form and is not corrupted by unauthorised changes or errors. Measures such as hashing, digital signatures, access controls and audit trails help to ensure the integrity of data and ensure that it remains accurate and trustworthy.