Parallel simulation
- Term
- Parallel simulation
- Exam
- CISA
- Definition
Reprocessing production data with audit software and comparing results with the application's output.
- Explained
In parallel simulation the auditor reprocesses real production data with independent audit software and compares results with the application's output. It tests processing logic on real data without touching the production system.
- In practice
The auditor's own script recalculates every invoice total and compares it with the billing system.
- Often confused with
- Parallel run (changeover)
- Exam angle
Independent reperformance of calculations.
- Related