Which of the following computer-assisted auditing techniques allows fictitious and real transactions to be processed together without client personnel being aware of the testing process?
A)Test data method
B)Embedded audit module
C)Integrated test facility
D)Parallel simulation

Question

Quizplus · Accepted Answer

The Integrated Test Facility (ITF) method allows fictitious transactions to be processed together with real transactions without client personnel being aware of the testing process. This method involves the creation of a test environment that is integrated with the client's system, but is separate and can be used to process a set of fictitious transactions. The results of the test transactions can then be compared to the results of the real transactions, providing a basis for evaluating the reliability of the client's system. The other options (A, B, and D) do not provide for the testing of fictitious transactions in an integrated manner without client personnel being aware of the testing process.

Which of the Following Computer-Assisted Auditing Techniques Allows Fictitious and Real