ACCAF5考试
1. 信息质量Aspects of Information Quality
In considering the sources of information for use in budgetary systems, attention should be paid to aspects of the quality of information. These may be summarised as "PROMPT".
| Aspect | Meaning | Considerations |
| Presentation | Information is clearly communicated. | Language, layout, structure, etc. |
| Relevance | Information matches the needs of the user. | Level of detail, summary information, exception reporting. |
| Objectivity | The information is not biased （e.g. by the person providing it）. | What vested interests might lie in the information, whether the language is emotive or "value-laden". |
| Method （e.g. research reports） | The means by which underlying data has been collected. | Population size, sample size, selection method. |
| Provenance | It is clear where and from whom the information has been obtained. | Identification of source, format of report, protection of information contained （e.g. from unauthorised changes）. |
| Timeliness | It is clear when the information was produced. | Date, time, possible obsolescence, alternative sources available. |
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