Mallesha C
In the modern business era, Information Systems play a prominent role especially in a sector like Financial Institutions. Extensive use of IT in the banking sector has grown up in recent years through which the banking environment has driven from decentralization to centralization. There is an extreme rise in usage of online banking and computerization leaving less scope to the traditional banking and manual operations through which the risk of losing the data and cyber frauds have also been increased simultaneously. To mitigate these frauds, auditing Information Systems frequently is essential. Data integrity is one of the main objectives of information system audit. It is one such function in which data in systems can be secured by using various controls and also it helps not to get the data manipulated by fraudsters. In this paper, a brief discussion on Data integrity has been dealt and the functioning of Information systems audits concerning Data integrity in both SBI and ICICI banks as per RBI guidelines were also studied, analyzed through a structured questionnaire.