An ITF is a controlled environment within the production system where auditors can perform tests without affecting actual business transactions. This means that auditors can perform various tests, including auditing and system validation, without the risk of disrupting normal business operations or compromising sensitive data.
B. auditors to test without impacting production data.
The main benefit of using an integrated test facility (ITF) as an online auditing technique is that it enables auditors to test without impacting production data.
One of the main dis-advantageous of the ITF is the possibility that the test data could mixed with the production data, so how could be B is the right answer?
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