Which of the following is included in the concept of Processing Integrity?

Processing integrity refers to the accuracy, completeness, and reliability of data processing activities. It ensures that data is processed correctly and that the processing outcomes are as intended. Among the options provided, the concept most closely associated with processing integrity is the establishment of policies over system inputs.

Policies over system inputs play a crucial role in maintaining processing integrity. They define how data should be validated before it enters the processing system, ensuring that only accurate and complete data is processed. These policies help prevent errors or anomalies in the data that could lead to incorrect processing results. By implementing robust input policies, organizations can enhance their control environment, leading to reliable data processing outcomes.

While the other options—data encryption, disaster recovery plans, and user authentication mechanisms—are essential for overall systems security and availability, they do not directly pertain to the integrity of the data processing itself. Data encryption protects confidentiality, disaster recovery plans ensure availability in the event of an incident, and user authentication is related to access controls. Thus, these aspects, while important in their own right, do not specifically focus on the accuracy and correctness of processed information in the same way that policies over system inputs do.