QUESTION NO: 466

What process uses test data as part of a comprehensive test of program controls in a
continuousonline manner?
A. Test data/deck
B. Base-case system evaluation
C. Integrated test facility (ITF)
D. Parallel simulation
Answer: B
Explanation:
A base-case system evaluation uses test data sets developed as part of comprehensive
testing
programs, it is used to verify correct systems operations before acceptance, as well as
periodic
validation. Test data/deck simulates transactions through real programs. An ITF creates
fictitious
files in the database with test transactions processed simultaneously with live input.
Parallel
simulation is the production of data processed using computer programs that simulate
application
program logic.

QUESTION NO: 522

Which of the following types of testing would determine whether a new or modified
system can
operate in its target environment without adversely impacting other existing systems?
A. Parallel testing
B. Pilot testing
C. Interface/integration testing
D. Sociability testing
Answer: D
Explanation:
The purpose of sociability testing is to confirm that a new or modified system can
operate in its
target environment without adversely impacting existing systems. This should cover the
platform
that will perform primary application processing and interfaces with other systems, as
well as
changes to the desktop in a client-server or web development. Parallel testing is the
process of
feeding data into two systems-the modified system and an alternate system-and
comparing the
results. In this approach, the old and new systems operate concurrently for a period of
time and

perform the same processing functions. Pilot testing takes place first at one location and
is then
extended to other locations. The purpose is to see if the new system operates
satisfactorily in one
place before implementing it at other locations. Interface/integration testing is a
hardware or
software test that evaluates the connection of two or more components that pass
information from
one area to another.The objective is to take unit-tested modules and build an integrated
structure

QUESTION NO: 148

An integrated test facility is not considered a useful audit tool because it cannot
compare processing output with independently calculated datA. True or false?
A. True
B. False

QUESTION NO: 269 CORRECT TEXT

The vice president of human resources has requested an audit to identify payroll
overpayments for
the previous year. Which would be the BEST audit technique to use in this situation?
A) Test data
B. Generalized audit software
C. Integrated test facility
D. Embedded audit module
Answer: B
Explanation:
Generalized audit software features include mathematical computations, stratification,
statistical
analysis, sequence checking, duplicate checking and recomputations. An IS auditor,
using
generalized audit software, could design appropriate tests torecompute the payroll,
thereby
determining if there were overpayments and to whom they were made. Test data would
test for the
existence of controls that might prevent overpayments, but it would not detect specific,
previous
miscalculations. Neitheran integrated test facility nor an embedded audit module would
detect
errors for a previous period.

QUESTION NO: 278

An integrated test facility is considered a useful audit tool because it:
A. is a cost-efficient approach to auditing application controls.
B. enables the financial and IS auditors to integrate their audit tests.
C. compares processing output with independently calculated data.
D. provides the IS auditor with a tool to analyze a large range of information
Answer: C
Explanation:
An integrated test facility is considered a useful audit tool because it uses the same
programs to
compare processing using independently calculated datA. This involves setting up
dummy entities
on an application system and processing test or production data against the entity as a
means of
verifying processing accuracy.

Which of the following is an advantage of an integrated test facility (ITF)?

A. It uses actual master files or dummies and the IS auditor does not have to review the
source of
the transaction.
B. Periodic testing does not require separate test processes.
C. It validates application systems and tests the ongoing operation of the system.
D. The need to prepare test data is eliminated.
Answer: B
Explanation:
An integrated test facility creates a fictitious entity in the database to process test
transactions
simultaneously with live input. Its advantage is that periodic testing does not require
separate test
processes. However, careful planning is necessary, and test data must be isolated from
production data.

Which of the following online auditing techniques is most effective for the early detection
of errors
or irregularities?
A. Embedded audit module
B. Integrated test facility
C. Snapshots
D. Audit hooks
Answer: D
Explanation:
The audit hook technique involves embedding code in application systems for the
examination of

selected transactions. This helps an IS auditor to act before an error or an irregularity

gets out of
hand. An embedded audit module involves embedding specially-written software in the
organization's host application system so that application systems are monitored on a
selective
basis. An integrated test facility is used when it is not practical to use test data, and
snapshots are
used when an audittrail is required.

Which of the following should an IS auditor use to detect duplicate invoice records
within an
invoice master file?
A. Attribute sampling
B. Generalized audit software (GAS)
C. Test data
D. Integrated test facility (ITF)
Answer: B

QUESTION NO: 466

What process uses test data as part of a comprehensive test of program controls in a
continuous
Isaca CISA Exam
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online manner?
A. Test data/deck
B. Base-case system evaluation
C. Integrated test facility (ITF)
D. Parallel simulation
Answer: B
Explanation:
A base-case system evaluation uses test data sets developed as part of comprehensive
testing
programs, it is used to verify correct systems operations before acceptance, as well as
periodic
validation. Test data/deck simulates transactions through real programs. An ITF creates
fictitious
files in the database with test transactions processed simultaneously with live input.
Parallel
simulation is the production of data processed using computer programs that simulate
application
program logic.

QUESTION NO: 550

When using an integrated test facility (ITF), an IS auditor should ensure that:
A. production data are used for testing.
B. test data are isolated from production data.
C. a test data generator is used.
D. master files are updated with the test data.
Answer: B
Explanation:
An integrated test facility (ITF) creates a fictitious file in the database, allowing for test
transactions
to be processed simultaneously with live datA. While this ensures that periodic testing
does not
require a separate test process, there is a need to isolate test data from production
datA. An IS
auditor is not required to use production data or a test data generator. Production
master files
should not be updated with test data.
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