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IT Service Management and Systems Audit

Which audit technique sets up a fictitious customer account for audit purposes in a sales system and processes audit data against that account at the same time as normal business processing, in order to check the results?

  1. ASnapshot method
  2. BITF method
  3. CTracing method
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Answer: B. ITF method

The ITF (integrated test facility) method sets up fictitious accounts or departments for audit purposes in the production system and has audit data processed together with production processing, then checks the results. It allows continuous checking in the production environment as it is, but a procedure for removing the audit data afterward must be defined so that they do not affect production totals and the like. The snapshot method writes out and examines data midway through processing, and the tracing method traces and records the path along which a particular transaction was processed and examines it.

  • A. This technique writes out and examines data midway through processing at particular places in a program.
  • B. Correct. Fictitious audit accounts are set up in the production system and audit data are processed against them.
  • C. This technique traces and examines the path along which a particular transaction was processed (such as the sequence of instructions executed).
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