Question 1109 - CISA discussion

Parallel simulation involves running the same data through two systems and comparing the results1. In this case, the bank's data would be processed using both the modified interest calculation program and an audit software.The results from both systems would then be compared to check for discrepancies1.This technique provides strong evidence of the correctness of interest calculations as it directly tests the program's output against a known and trusted output1.While source code review23, manual verification of a sample of results4567, and review of QA test results8910can also provide valuable insights, they do not offer the same level of direct, comparative evidence as parallel simulation1.

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