An audit technique not requiring the use of the client's computer facilities is
A) the use of snapshots.
B) the test data approach.
C) the integrated test facility.
D) parallel simulation.

Question

Quizplus · Accepted Answer

Parallel simulation involves the auditor independently processing data (which can be actual or dummy data) using their own software tools or audit software to compare the results with those produced by the client's system. This technique does not require the use of the client's computer facilities, as the processing is done independently by the auditor.

An Audit Technique Not Requiring the Use of the Client's