Use of live data in testing is prohibited. But test environment should contain data representing normal business transactions, and include as many of the critical business processes as possible. 
For every test to be run, a test sheet (Form 11a iii) containing the following should be filled:
-	Unique reference for the test identifying the business process being recorded
-	The simulated condition used
-	The persons involved in the testing
-	Date the test was carried out.  
