FIGURE 11-4 Parallel simulation Production Transactions Master file Auditor Prepares a Program to simulate all Auditor-Prepared Client Application or Part of a Clients Program Syster Application System Programs Client Results Auditor results Auditor Makes Comparisons between Clients Application System Output and Understanding of the Client Systems via the Parallel simulation Exception Report Noting Differences nS, Loebbecke; Auditing, @2000 Prentice Hall. IncArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. Production Transactions Master File Auditor-Prepared Program Client Application System Programs Auditor Results Client Results Auditor Makes Comparisons between Client’s Application System Output and Understanding of the Client Systems via the Parallel Simulation Exception Report Noting Differences Auditor Prepares a Program to Simulate all or Part of a Client’s Application System FIGURE 11 - 4 Parallel Simulation