CISA Certified Information Systems Auditor – Question2842

What process uses test data as part of a comprehensive test of program controls in a continuous online manner?

A.
Test data/deck
B. Base-case system evaluation
C. Integrated test facility (ITF)
D. Parallel simulation

Correct Answer: B

Explanation:

Explanation:
A base-case system evaluation uses test data sets developed as part of comprehensive testing programs, it is used to verify correct systems operations before acceptance, as well as periodic validation. Test data/deck simulates transactions through real programs. An ITF creates fictitious files in the database with test transactions processed simultaneously with live input. Parallel simulation is the production of data processed using computer programs that simulate application program logic.