A company has a computer program that performs the processing for several different departments or divisions of the company, drawing on information stored in tables for specific rates, and so on. One application the auditor wishes to test is the payroll application. The auditor is specifically interested in the correctness of processing of the application during the year and the operating effectiveness of control procedures built into the application. The most appropriate concurrent audit technique would be:

a. The test data approach.

b. SCARF.

c. Tagging and tracing.

d. ITE.