<s>
An	O
integrated	B-General_Concept
test	I-General_Concept
facility	I-General_Concept
(	O
ITF	O
)	O
creates	O
a	O
fictitious	O
entity	O
in	O
a	O
database	O
to	O
process	O
test	O
transactions	O
simultaneously	O
with	O
live	O
input	O
.	O
</s>
<s>
However	O
,	O
careful	O
planning	O
is	O
necessary	O
,	O
and	O
test	B-General_Concept
data	I-General_Concept
must	O
be	O
isolated	O
from	O
production	O
data	O
.	O
</s>
<s>
Moreover	O
,	O
ITF	O
validates	O
the	O
correct	O
operation	O
of	O
a	O
transaction	O
in	O
an	O
application	B-Application
,	O
but	O
it	O
does	O
not	O
ensure	O
that	O
a	O
system	O
is	O
being	O
operated	O
correctly	O
.	O
</s>
<s>
Integrated	B-General_Concept
test	I-General_Concept
facility	I-General_Concept
is	O
considered	O
a	O
useful	O
audit	O
tool	O
during	O
an	O
IT	B-General_Concept
audit	I-General_Concept
because	O
it	O
uses	O
the	O
same	O
programs	O
to	O
compare	O
processing	O
using	O
independently	O
calculated	O
data	O
.	O
</s>
<s>
This	O
involves	O
setting	O
up	O
dummy	O
entities	O
on	O
an	O
application	B-Application
system	O
and	O
processing	O
test	O
or	O
production	O
data	O
against	O
the	O
entity	O
as	O
a	O
means	O
of	O
verifying	O
processing	O
accuracy	O
.	O
</s>
