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
Admin Answered question October 9, 2024
The correct answer is A. is a cost-efficient approach to auditing application controls.
Explanation: An Integrated Test Facility (ITF) allows auditors to insert test data into a system during live operations, providing a cost-efficient way to assess the effectiveness of application controls without disrupting the actual data or processes. It helps auditors evaluate the system’s performance and control effectiveness continuously.
Admin Answered question October 9, 2024
