Question

Risks of using an integrated test facility include:

a) Failure to remove fake transactions from the client's system
b) High costs of building the facility
c) Discovery of many control weaknesses
d) none of the above

Answer 1

The risks of using an integrated test facility (ITF) in business include failure to remove fake transactions, high costs, and the discovery of control weaknesses.

Step-by-step explanation:

The risks of using an integrated test facility (ITF) include the failure to remove fake transactions from the client's system, which poses a risk to the accuracy and integrity of the financial data. Additionally, building and maintaining an ITF can incur high costs due to the need for specialized software and hardware. However, the discovery of control weaknesses is typically a benefit of using an ITF, as it helps identify areas of improvement in the client's internal controls.