Detailed Answer
Answer (C) is correct. An ITF involves the use of a fictitious entity, such as a dummy customer in accounts receivable, against which data transactions are processed. Results are compared with previously determined results. This procedure is used within the framework of regular production, frequently without computer operator knowledge. The use of an ITF enables testing of a system as it routinely operates. The cost of using an ITF is low. The disadvantages of the ITF include the need to later nullify the data put into the system and
the possibility of contaminating a database.
