The Integrated Test Facility (ITF) and the Tagging and Tracing approach have been identified as…

The Integrated Test Facility (ITF) and the Tagging and Tracing approach have been identified as audit approaches designed to test accuracy of computer processing of transactions.

Required

a. Explain how the ITF and Tagging and Tracing audit approaches work, including an identification of:

(i) How each approach works
(ii) The audit objectives addressed by each audit approach
(iii) The advantages of the each audit approach
(iv) The disadvantages of each audit approach

b. Explain how the ITF would work in audits of a service bureau that performs payroll processing for other companies.

c. Explain how a tagging and tracing approach would work in a sales order and sales processing computer application.

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