The most important advantage of an integrated test facility is that it:
A)Allows auditors to evaluate transactions in an operational setting
B)Can test every exception transaction as opposed to test data which includes only a limited set of such transactions
C)Works best at evaluating input controls
D)Has no disadvantages

Question

Quizplus · Accepted Answer

An integrated test facility allows auditors to evaluate transactions in a real operational environment, providing a realistic and comprehensive assessment of system controls and processing integrity.

The Most Important Advantage of an Integrated Test Facility Is