Same information at any time.

It is a term used in computing and telecommunications that means ensuring that information is complete, that data remains identical during any operation, such as transfer, storage and retrieval. It is the security that the information is consistent and correct at any time.

We can also think that Computer Consistency is focused on the precision, accuracy and validity of the information within a Database.

From an accounting point of view, "Computer Consistency" means that any value entered and/or manipulated by a computer system was:

• The accounting entries were properly entered
• The accounting entries are properly supported
• The accounting entries were made following generally accepted accounting principles, tax regulations and following regulations such as those of the SEC, FASB or NICs
• The accounting operations were duly analyzed and/or audited
• The trial balances and their integration were duly analyzed and/or audited
• This means reasonable financial statements and more objective budget analysis

At this point the accounting books are ready to be audited by external auditors.

Today, every company, no matter how small, is processing its information using computer systems. This means that you have enough tools to work efficiently, much faster, using less staff than in the past at a much lower cost.

This means that we have more personnel at our disposal to control the quality of the work done by the operators or issuers of accounting documents. This is nothing more than part of the Internal controls of a Company.

In accounting and management theory, Internal Control is defined as a process, affected by people in an organization and its computer systems, designed to help the organization meet its objectives or goals. Internal Control is a means by which an organization's resources are directed, monitored and controlled. This plays an important role in the prevention and timely detection of fraud, protecting the tangible and intangible resources of the organization.

At the organizational level, the objectives of Internal Control are related to the consistency of the financial statements, accurate and timely reports on the achievements of the strategies; and compliance with laws and regulations.

At a certain level of transactions, Internal Control refers to actions taken to achieve specific objectives (such as ensuring that payments to third parties for services were legitimately received by the organization). Following and controlling Internal Controls reduce risks in the business process. Internal Control is a basic element to control the corruption act (FCPA) of 1977. And the Sarbanes-Oxley Act of 2002, which requires improvements in internal controls in American public corporations.

Internal and external auditors must verify the effectiveness of Internal Controls and perform the necessary tests, in the business process of an organization, to guarantee the integrity and reasonableness of its Financial Statements.