Which of the following testing techniques is more commonly used by internal auditors than by independent auditors?
A)Integrated test facilities.
B)Test data.
C)Controlled programs.
D)Tagging and tracing transactions.

Question

Quizplus · Accepted Answer

Integrated test facilities are more commonly used by internal auditors because they allow auditors to test the system using fictitious inputs without affecting actual data, which is particularly useful for ongoing system checks from within the organization.

Which of the Following Testing Techniques Is More Commonly Used