CISA Certified Information Systems Auditor – Question2550

Which of the following is an advantage of an integrated test facility (ITF)?

A. It uses actual master files or dummies and the IS auditor does not have to review the source of the transaction.
B. Periodic testing does not require separate test processes.
C. It validates application systems and tests the ongoing operation of the system.
D. The need to prepare test data is eliminated.

Correct Answer: B

Explanation:

Explanation:
An integrated test facility creates a factitious entity in the database to process test transactions simultaneously with live input. 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.