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Over the past few years there has been a steady increase in the applications of computers to accounting functions. While computerized accounting systems enable one to store a large volume of data and process these data very rapidly, such systems also contribute to the complexity of data integrity problems. The purpose of this paper is to review several important considerations in developing and maintaining the integrity of data in computerized accounting systems. In order to establish a reasonable degree of confidence in data generated by an accounting system, the hardware, software, communications and human operating procedures must operate in concert. Integrity of data can be compromised in any one of the several phases of the “life cycle” of accounting data. The basic stages in this life cycle might be characterized as follows: 1. Measurement and classification 2. Transcription, validation and storage 3. Processing, updating and recovery