Integrated test facility (ITF)
- Term
- Integrated test facility (ITF)
- Exam
- CISA
- Definition
A fictitious entity created in a live system so test transactions can be processed alongside real ones.
- Explained
An ITF creates a dummy entity, such as a fictitious branch or employee, inside a live system so auditors can process test transactions alongside real ones and compare results with expectations. Its main risk is test data contaminating real records, so transactions must be identified and reversed.
- In practice
A dummy branch in the live banking system receives auditor transactions that are reversed afterward.
- Often confused with
- Test data
- Exam angle
Main risk: test data contaminating real results.
- Related