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 / shashank kandhway
An integrated test facility (ITF) creates a fictitious
entity in a database to process test transactions
simultaneously with live input. It can be used to
incorporate test transactions into a normal production run
of a system. Its advantage is that periodic testing does
not require separate test processes. However, careful
planning is necessary, and test data must be isolated from
production data.
Integrated test facility is considered a useful audit tool
during an IT audit 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 accurary.
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