Inserting a dummy entity in a company's system;processing test transactions to update that will not affect actual records is an example of
A)integrated test facility.
B)snapshot technique.
C)system control audit review file.
D)audit hooks.

Question

Quizplus · Accepted Answer

Inserting a dummy entity in a company's system and processing test transactions is an example of the integrated test facility (ITF) technique. This technique involves creating a simulated environment within the actual system to test the system's capabilities and identify any weaknesses. ITF enables auditors to test the system's functionality, accuracy and completeness without affecting actual records. It is an effective way of performing tests without the risk of impacting operations or data integrity. Therefore, option A is the correct answer. The snapshot technique involves taking a snapshot or backup of the system's data at a specific point in time. System control audit review file is an audit trail report that captures a log of all activities and events within a system. Audit hooks are used to trigger alerts or actions within a system when certain events occur.

Inserting a Dummy Entity in a Company's System;processing Test Transactions