Auditors have various EDP audit techniques available to aid in testing computer-based systems. Included in these audit techniques are (1) test data, (2) integrated test facility (ITF), (3) tagging and tracing, (4) system control audit review file (SCARF or embedded audit data collection), and (5) embedded audit modules.

Required:

Describe each of the five identified audit techniques, and list two situations in which they are most appropriately used.