simulation en parallèle

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.