IT Flashcards
0
Q
Test data
A
Processing several dummy transactions on the client’s computer system (under auditor’s control)
1
Q
Parallel simulation
A
Process client data on a controlled program under auditor’s control to test controls in a computer system
Processes actual client data through an auditor’s generalized auditor’s software program
2
Q
Integrated test facility
A
Computer-assisted auditing techniques allows fictious and real transactions to be processed together without client operating personnel being aware of the testing process
