Audit integrated test facilities

The document discusses integrated test facilities (ITF), which is an automated technique that allows auditors to test an application's logic and controls during normal operation. An ITF creates a dummy test environment for auditors to run test transactions and monitor their effects. This allows controls to be tested economically without disrupting users or requiring IT assistance. Key advantages include continuous monitoring, low cost, ability to perform unscheduled tests, and providing evidence of correct program functions. A potential disadvantage is the risk of corrupting data files with test data. The document provides an example of how auditors might test a payroll system using an ITF.Read less