Certified Information Systems Auditor (CISA) — Question 276

The MAIN benefit of using an integrated test facility (ITF) as an online auditing technique is that it enables:

Answer options

• A. the integration of financial and audit tests.
• B. auditors to test without impacting production data.
• C. a cost-effective approach to application controls audit.
• D. auditors to investigate fraudulent transactions.

Correct answer: B

Explanation

The correct answer is B because an integrated test facility allows auditors to perform their tests in a controlled environment without altering actual production data. Options A, C, and D do not capture the primary benefit of not impacting production data during the auditing process.