13.07
Information and Communication
Principle 13 - Use Quality Information
Attribute 13.07 - Management evaluates the processed information to determine whether it is quality information. Quality information meets the identified information requirements when relevant data from reliable sources are used. Quality information is appropriate, current, complete, accurate, accessible, verifiable, retained as appropriate, and provided on a timely basis. Management considers these characteristics and the information processing and information security objectives in evaluating processed information, and makes revisions when necessary, so that the information is quality information. Management uses the quality information to make informed decisions and evaluate the entity's performance in achieving key objectives, addressing risks, and fulfilling internal control responsibilities.
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