An Integrated Test Facility (ITF) is normally used to audit large computer systems that use real-time processing. ITF involves the use of test data and the creation of fictitious entities, such as fictitious employees, fictitious vendors, fictitious products, and fictitious accounts, either within the master files of the computer system or as a separate, fictitious company. The test data are used to determine whether control procedures in a particular computer application are working properly; whether the computer is processing transactions correctly; whether all transaction files and master files are fully and correctly being updated; and whether program changes have been made correctly. In an ITF, the test data are processed along with real data. No one knows that the data being processed includes these fictitious entries to fictitious records. In this way, the auditor can be sure that the programs being checked are the same programs as those that are being used to process the real data.
Audit software enables auditors to access client data. It can select sample data from data files, check computations, and search the data files for unusual items. It does not, however, determine whether or not a real-time program contains adequate controls.
A tagging routine is used in auditing computer systems. Through use of an embedded program routine, certain transactions are "tagged." This tagging creates an audit data file that documents the processing of the tagged transactions, as well as control checks on the tagged transactions. However, this would not be the most effective way to determine whether or not a real-time program contains adequate controls.
A tracing routine is used in auditing computer systems. Through use of an embedded program routine, certain transactions are electronically tagged with a tagging routine and then those transactions are traced through the system by means of a tracing routine. However, this would not be the most effective way to determine whether or not a real-time program contains adequate controls.
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