Which of the following statements about CAATs is not correct?

a. Parallel simulation attempts to simulate or reproduce the firm’s actual processing results.

b. The test data technique uses a set of hypothetical transactions to examine the programmed checks and program logic in programs.

c. The integrated test facility is a programmed module or segment that is inserted into an application program to monitor and collect data based on daily transactions.

d. The embedded audit module may require the auditor to have a good working knowledge of computer programming and a solid understanding of IT risks that may exist in a system.