TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

PARALLEL SIMULATION TESTING [1 record]

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Alphabetical list of terms

Record 1 2009-08-12

English

Subject field(s)
  • Auditing (Accounting)
CONT

... parallel simulation, in which actual client data is processed using a copy of the client's software that has undergone program code analysis by the auditor ... and is under the control of the auditor. The data processed on the auditor's copy of the software is compared to the data previously processed by the client to ensure that the processing is identical. This procedure provides evidence as to the effectiveness of design of programmed control procedures as well as aspects of the effectiveness of operation.

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

Technique d'audit assistée par ordinateur consistant pour l'auditeur à saisir et à traiter les données de l'entité cliente avec des logiciels d'audit, pour ensuite comparer les résultats obtenus avec ceux produits par le système informatique de l'entité cliente.

Spanish

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