Integrated test facility
An integrated test facility uses test transactions or a fictitious test entity within an operating system to observe how programmed processing handles them. The auditor designs valid and invalid cases, predicts results and safeguards live records against contamination. Results provide evidence only about the conditions and controls tested.
Worked example
The auditor submits a controlled test payment with an invalid approval code and checks that the system rejects it.
Common mistake
Test data must be isolated or removed appropriately; successful processing of a test does not prove all live transactions were processed correctly.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AAA (INT) | Supporting | September 2026–June 2027 |