Answer (B) is correct . An integrated test facility involves the use of a fictitious entity, such as a dummy customer in accounts receivable, against which data transactions are processed. The results are then compared with those previously determined. This technique can be used without computer operator knowledge during routine system operation. The ITF is relatively inexpensive and requires no special processing. It is employed in auditing online, real-time systems.
Answer (A) is incorrect because Audit software is used with batch processing systems.
Answer (C) is incorrect because Tagging requires the generation of a complete audit trail and is used in advanced systems. Tagging electronically identifies the items to be traced (tracked) by means of a special code. These transactions are processed normally but are monitored to determine if the program logic is handled appropriately.
Answer (D) is incorrect because Tracing requires the generation of a complete audit trail and is used in advanced systems. Tracing (tracking) is an audit technique that provides an electronic walk-through of the data processing system.
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