Which of the following statements about the use of an integrated test facility (ITF) is false?

Question

Which of the following statements about the use of an integrated test facility (ITF) is  false?

Accepted Answer

Integrated test facilities cannot be used to test processing controls.

Answer

Integrated test facilities require the auditor to create fake entities in the system against which fake transactions can be processed.

Answer

Integrated test facilities and the test data approach complement each other, and both can be used to test the same part of a client’s computer system

Answer

Integrated test facilities are most useful when the auditor believes that low level transaction processing fraud is taking place at the client.

Crowdly