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When a system is implemented and is operational, it is important that the reports produced by it are complete and accurate. So long as the operation system performs to the standard for which it was designed and developed, the completeness and accuracy of the reports can be maintained by ensuring that the data entered into the system are complete and accurate. The completeness and accuracy of data is achieved through monitoring and reviewing input. The monitoring of reporting systems and the reviewing of reporting procedures is carried out in order to maintain the quality and reliability of the reports produced.

Completeness of data input is when the inputted data is complete and accurate. The accuracy of input data is assumed in an integrated system where an input is one system leads to the complete maintenance of correct data in a number of systems. For example, when an invoice for a sale is entered into an integrated system, the data calculated by the system as the total sales value will be recorded in the debtor's system as money owed (accounts receivable), and in the general ledger system as sales. Hence, when the invoice is checked for the accuracy of the sales value (i.e. quantity x price = value), it can be safely assumed that all the other data recorded are correct.

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