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The integrated test facility (itf)
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The integrated test facility (itf)
An automated technique that enables the auditor to test an application's logic and controls during its normal operation.
a) Supports on going monitoring of control
b) Economically tested without distrupting the
user's operations and without the intervention
of computer services personnel
Potential for corrupting the data files of the organization with test data
Main Idea
1. Techniques
2. Advantages
3. Disadvantage
4. Way to overcome
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a) Adjusting entries may be processed to remove the effect of ITF from general ledger account balances
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b) Data files can be scanned by special software that remove the ITF transactions
ELEMENTS
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