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) Test data approach
B) Generalised audit software programming
C) Integrated test facility
D) Parallel simulation

Question

Quizplus · Accepted Answer

The Integrated Test Facility (ITF) technique allows the auditor to simulate processing of fictitious transactions together with real transactions in the client's live system without the knowledge of the client's operating personnel. This enables the auditor to identify any processing errors or control weaknesses in the system. The Test Data approach and Parallel Simulation are also techniques that involve processing fictitious transactions, but they are typically conducted in a separate test environment rather than the live system. Generalized Audit Software Programming refers to the use of software to perform audit procedures and is not specific to processing fictitious transactions.

Which One of the Following Computer- Assisted Auditing Techniques Allows