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COMPUTER AUDIT – THE BASICS




            PARALLEL SIMULATION









            • Involves running the client’s transaction data and

                masterfile information through a “trusted” system


                set up by the auditor, as well as through the client’s


                system.



            • Results are compared and any discrepancies


                followed up. (example will be PAYE calc in Pastel or


                Sage One).



            • Either auditor or client systems could be incorrect.











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