An integrated test facility is considered a useful audit
tool because it:
A. is a cost-efficient approach to auditing application
controls.
B. enables the financial and IS auditors to integrate their
audit tests.
C. compares processing output with independently calculated
data.
D. provides the IS auditor with a tool to analyze a large
range of information.
Answer Posted / guest
Answer: C
An integrated test facility is considered a useful audit
tool because it uses the same programs to compare processing
using independently calculated data. This involves setting
up dummy entities on an application system and processing
test or production data against the entity as a means of
verifying processing accuracy.
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