Which one of the following computer-assisted auditing techniques allows fictitious and real transactions to be processed together without client operating personnel being aware of the testing process?
A) Parallel simulation
B) Integrated test facility
C) Generalised audit software programming
D) Test data approach

Question

Quizplus · Accepted Answer

The Integrated Test Facility (ITF) technique allows for fictitious and real transactions to be processed together without client operating personnel being aware of the testing process. This is done by creating a separate database within the client's system and processing both real and test transactions together. The test transactions are identified and tracked separately using control totals, enabling auditors to evaluate the accuracy and completeness of the client's processing systems without disrupting normal business operations.

Which One of the Following Computer-Assisted Auditing Techniques Allows Fictitious