Parallel Simulation 정의, 비용(초기vs확장)

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What is Parallel Simulation?

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■ Parallel simulation uses a controlled program to reprocess sets of client transactions and compares those results with those of the client.

 

■ Parallel simulation is a test of the controls in a client’s application program.

 

-근데 꼭 Client's Application Program만으로 해야하는 건 아님.

 

An auditor-developed program(not the client’s program) is used to process actual client data and compare the outputs and exceptions report with those of the client’s application program.

 

If the client’s programmed controls are operating effectively, the two sets of results should be reconcilable.

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How much Parallel Simulation costs?

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■ 초기 비용(Initial Cost)은 아주 비쌈(costly=very high cost).

: Initial Cost of obtaining the software

 

 

■ 확장 비용은 쌈. 

: Increasing the sample size에 드는 비용은 has relatively little marginal cost.