Parallel Simulation Programs Used by the Auditors for Testing Programs

question 63

Multiple Choice

Parallel simulation programs used by the auditors for testing programs:

• A) Must simulate all functions of the production computer-application system.
• B) Cannot be developed with the aid of generalized audit software.
• C) Can use live data or test data.
• D) Is generally restricted to data base environments.

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Definitions:

Toxic Substances Control Act

A legislation passed in the United States in 1976 designed to control the introduction and use of both new and existing chemicals.

Federal Insecticide, Fungicide, and Rodenticide Act

A United States federal law that sets up the basic U.S. system of pesticide regulation to protect applicators, consumers, and the environment.

Mosquito Spray

A substance applied to skin, clothing, or other surfaces to deter mosquitoes and prevent mosquito bites.

Common Law

a body of law derived from judicial decisions of courts and similar tribunals, as opposed to statutes or constitutions.