thinQmaster Virtual testing partner Adaptive practice exams that find your weak spots and drill them. Every answer explained. From $69
Enroll

thinQmaster

Find your exam

Five questions free, before you decide.

Step 1 · choose a vendor

In one of our camps? Your practice exams come with the tuition — they are on your study page already.

Governance, Risk, Audit & Privacy · Advanced

Integrated Test Facility (ITF)

Technique creating dummy entities in a production system so test transactions are processed alongside live data.

Definition

ITF allows auditors to compare processing results of fictitious transactions with expected results without a separate test environment. Test transactions must be reversed or isolated to avoid affecting real records.

Example

An auditor creates a fictitious employee and processes test payroll to verify calculations.

Exam tip

The risk of ITF is contaminating production data if dummy transactions are not removed.

Related terms