The reprocessing of actual data using programs developed by the audit team to evaluate program controls is called
A) Test data.
B) Test deck.
C) Generalized audit software.
D) Parallel simulation.

Question

Quizplus · Accepted Answer

Parallel simulation involves reprocessing actual data using auditor-developed programs to evaluate the effectiveness of program controls.

The Reprocessing of Actual Data Using Programs Developed by the Audit