Which of the following defines the integrated test facility (ITF) method of auditing through the computer?
A) Hypothetical data are used to test programmed controls and logic.
B) The auditor uses another program to test actual data and compare them to the company's results.
C) Artificial data are used to test the accounting information system.
D) A module is inserted into the application to monitor and collect data.

Question

Quizplus · Accepted Answer

The integrated test facility (ITF) method of auditing through the computer involves using artificial data to test the accounting information system. This allows the auditor to evaluate the system's controls and logic without affecting real data. Using hypothetical data (A) is part of the parallel simulation method. Using another program to test actual data (B) is part of the embedded audit module method, and inserting a module into the application (D) is part of the continuous and intermittent simulation method.

Which of the Following Defines the Integrated Test Facility (ITF)