A disadvantage of the integrated test facility approach to computer assisted audit is:
A) there is a risk that errors could be created in the client's data
B) it does not overcome the limitations of the use of test data
C) it is disruptive to the client.
D) all the above are limitations.

Question

Quizplus · Accepted Answer

The integrated test facility approach involves setting up a fictitious entity in the client's system to process test transactions alongside live data. The risk here is that if not carefully managed, the test data could interfere with or corrupt the client's actual data.

A Disadvantage of the Integrated Test Facility Approach to Computer