Audit testing IT

Question 1

Parallel simulation

Answer 1

echnique in which the auditor reprocesses the client’s data using the auditor’s own software. The auditor then compares his or her results to those obtained by the client

Question 2

integrated test facility

Answer 2

uses the auditor’s input data on the client’s system, on-line

Question 3

test data

Answer 3

uses the auditor’s input data on the client’s system, off-line.