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Governance, Risk, Audit & Privacy · Advanced

Parallel Simulation

Auditor processes real production data with auditor-controlled programs and compares results to production output.

Definition

Parallel simulation verifies application logic by independently replicating calculations. It does not require use of the live system and avoids contaminating production data.

Example

The auditor writes a script to recompute depreciation for all assets and compares totals to the fixed asset system.

Exam tip

Parallel simulation uses real data with auditor programs; test data uses fake data with real programs.

Related terms