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© 2008 Prentice Hall Business Publishing     Accounting Information Systems, 11/e    Romney/Steinbart

92 of 151

OBJECTIVE 4: COMPUTER PROCESSING

An ITF technique places a small set of fictitious records in the master files:

May represent a fictitious division, department, office, customer, or supplier.

Processing test transactions to update these dummy records will not affect actual records.

Because real and fictitious transactions are processed together, company employees don’t know the testing is taking place.

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