Final answer:
Integrated Test Facilities are more commonly used by internal auditors to create a fictitious environment within the company's systems, allowing them to test controls and system performance during normal operations without disturbance.
Step-by-step explanation:
The testing technique that is more commonly used by internal auditors than by independent auditors is Integrated Test Facilities (ITF). ITF involves creating a fictitious division or data within the company's system to monitor the processing of transactions without disturbing the actual operations. This method allows internal auditors to test controls and assess the performance of the system during the normal course of business activities.
In contrast, independent auditors may not use this technique as frequently because they are not involved in the day-to-day operations of the company and might favor methods that do not require such integration into the company's systems. Instead, independent auditors might rely more on test data, controlled programs, or tagging and tracing transactions that are less intrusive and can be conducted without interfacing with live systems.