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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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