Definition
Data manipulation refers to the deliberate alteration, suppression, or falsification of data to achieve a desired outcome or bypass controls.
Context
Data manipulation often occurs in the context of financial reporting, operational metrics, or system logs and is closely linked to internal controls, access rights abuse, and forensic evidence handling. It is particularly relevant in IT-driven processes and integrated system environments.
Meaning
Undermines the reliability of decision-making and can deliberately bypass control mechanisms.
Example
Altering accounting entries in ERP systems.
Sources
Suggested citation
wirtschaftsforensik.ch Editorial Team: "Data Manipulation", in: Glossary, wirtschaftsforensik.ch, https://wirtschaftsforensik.ch/glossar/data-manipulation/, accessed April 18, 2026.