Provides financial information, reporting and analysis of financial transactions. The overall accountability rating for this information classification is Low.
Confidentiality level = Low
The confidentiality impact level is the effect of unauthorized disclosure of financial reporting information on an organization’s ability to provide financial information and reporting and analysis of financial transactions. Typically, the unauthorized disclosure of financial reporting information will have only a limited adverse effect on organizational operations, assets, or individuals.
Known mitigating factors toward changing the confidentiality level
Unauthorized disclosure of financial reporting information for programs that process high-impact information can give adversaries damaging insights into details of organizational plans, priorities, and operations. In relatively rare cases, actions taken based on unauthorized disclosure of financial reporting details pose a threat to human life or a loss of major assets, so the confidentiality impact is high.
Integrity level = Moderate
The integrity impact level is based on the specific mission and the data supporting that mission, not on the time required to detect the modification or destruction of information. Financial reporting activities are not generally time-critical. Many integrity compromises would result in limited adverse effects on organizational operations, organizational assets, or individuals. If planning documents, proposals, or reports based on modified or incomplete information are circulated; the adverse effect on mission functions or public confidence in the organization can be serious. In most cases, serious adverse effects on organizational operations, organizational assets, or individuals can be expected. The extensive audit and investigative actions that often follow discovery of an organization’s use of falsified financial reports or omission of financial reporting data can place the organization at a significant disadvantage.
Availability level = Low
The availability impact level is based on the specific mission and the data supporting that mission, not on the time required to reestablish access to the assets and liability management information. Financial reporting processes are generally tolerant of delay. Typically, disruption of access to financial reporting information can be expected to have only a limited adverse effect on organizational operations, organizational assets, or individuals.