An auditor examining a firm's accounting information system creates a fictitious customer in the system and then creates several fictitious sales to the customer.The records are then tracked as they are processed by the system.This is an example collecting audit evidence using
A)an integrated test facility.
B)the snapshot technique.
C)a system control audit review file.
D)audit hooks.
E)continuous and intermittent simulation.

Question

Quizplus · Accepted Answer

This is an example of using an integrated test facility, which involves creating fictitious transactions to verify the system's controls and processing capabilities without affecting real data or operations.

An Auditor Examining a Firm's Accounting Information System Creates a Fictitious