Which of the following is an advantage of an integrated test facility (ITF)?
A.
It uses actual master files or dummies and the IS auditor does not have to review the source of the
transaction.
B.
Periodic testing does not require separate test processes.
C.
It validates application systems and tests the ongoing operation of the system.
D.
The need to prepare test data is eliminated.
Explanation:
An integrated test facility creates a fictitious entity in the database to process test transactions simultaneously
with live input. Its advantage is that periodic testing does not require separate test processes. However, careful
planning is necessary, and test data must be isolated from production data.