Describe three computer auditing techniques available to the auditor

What will be an ideal response?

Computer auditing techniques available to the auditor are:
• Test data approach. Using this approach, the auditors process their own test data using the client's computer system and application program to determine whether the automated controls correctly process the test data.
• Parallel simulation. The auditors use auditor-controlled software to do the same operations that the client's software does, using the same data files. The purpose is to determine the effectiveness of automated controls and to obtain evidence about electronic account balances.
• Embedded audit module. Using this approach, the auditor inserts an audit module into the client's application system to identify specific types of transactions.