Which of the following computer-assisted auditing techniques
allows fictitious and real transactions to be processed
together without client operating personnel being aware of the
testing process?

(a) The requirement is to identify the computer-assisted
auditing technique which allows fictitious and real transactions to
be processed together without client operating personnel being
aware of the testing process. Answer (a) is correct because the
integrated test facility approach introduces dummy transactions
into a system in the midst of live transactions. Accordingly, client
operating personnel may not be aware of the testing process.
Answer (b) is incorrect because an input control matrix would
simply indicate various controls in the form of a matrix. Answer
(c) is incorrect because the parallel simulation technique
requires the processing of actual client data through an auditor’s
software program. In this case, the client would be aware of the
testing process since the auditor would need to request copies of
data run on the actual system so that the data could then be run
on the auditor’s software program. Additionally, only valid transactions
would be tested under parallel simulation. Answer (d) is
incorrect because the client would generally be aware of an auditor
using a data entry monitor (screen) to input transactions.