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94 / 151

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

94 of 151

OBJECTIVE 4: COMPUTER PROCESSING

In a batch processing system, the ITF technique

Eliminates the need to reverse test transactions

Is easily concealed from operating employees because test transactions don’t need to be reversed.

In online processing systems, test transactions can be:

Submitted on a frequent basis

Processed with actual transactions

Traced through every processing stage

Can all be accomplished without disrupting regular processing operations.

Care must be taken not to include dummy records in the reporting process.

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