The MAIN benefit of using an integrated test facility (ITF) as an online auditing technique is that it enables:

The MAIN benefit of using an integrated test facility (ITF) as an online auditing technique is that it enables:
A . a cost-effective approach to application controls audit
B . auditors to investigate fraudulent transactions
C . auditors to test without impacting production data
D . the integration of financial and audit tests

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Answer: C