Parallel Simulation Is Used Primarily to Test Internal Controls Over

question 75

True/False

Parallel simulation is used primarily to test internal controls over the client's IT systems, whereas the test data approach is used primarily for substantive testing.

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Definitions:

Repetition

The act or process of saying or doing something again, often used as a method for learning or emphasizing.

Group Identity

A person's sense of belonging to a particular group, which can influence attitudes, behaviors, and perceptions of self and others.

Refuted

To prove a statement or theory to be wrong or false; to disprove.

Useful Theory

A conceptual framework designed to explain, predict, and understand phenomena, often tested through research and empirical observations.