Parallel simulation programs used by the auditors for testing programs:
A) Must simulate all functions of the production computer-application system.
B) Cannot be developed with the aid of generalized audit software.
C) Can use live data or test data.
D) Is generally restricted to data base environments.

Question

Quizplus · Accepted Answer

Parallel simulation programs used by auditors can use either live data or test data. Option A is incorrect because the simulation programs do not need to simulate all functions of the production computer-application system, only the critical functions relevant to the audit. Option B is incorrect because generalized audit software is not used in developing the simulation program. Option D is incorrect because parallel simulation programs are not restricted to data base environments, they can be used in any type of environment.

Parallel Simulation Programs Used by the Auditors for Testing Programs