Question

Which of the following audit techniques is likely to require the most technical expertise on the part of an auditor?

a) Test data
b) Integrated test facility
c) Evaluation of program change control
d) Parallel simulation

Answer 1

Parallel simulation is the audit technique that requires the most technical expertise on the part of an auditor.

Step-by-step explanation:

Parallel simulation is the audit technique that is likely to require the most technical expertise on the part of an auditor. It involves running a copy of the client's system in parallel and comparing the results of both systems to identify any discrepancies. This technique requires a deep understanding of the client's systems and the ability to accurately simulate their operations.