An integrated test facility is considered a useful audit tool because it:

A.
is a cost-efficient approach to auditing application controls.

B.
enables the financial and IS auditors to integrate their audit tests.

C.
compares processing output with independently calculated data.

D.
provides the IS auditor with a tool to analyze a large range of information

Explanation:
An integrated test facility is considered a useful audit tool because it uses the same programs to
compare processing using independently calculated datA. This involves setting up dummy entities
on an application system and processing test or production data against the entity as a means of
verifying processing accuracy.