Process tracing software can be used with test data to investigate an application for fraud because process tracing software can

a. Be used to trace a transaction from its origination through to the final recording of the transaction by the client’s application.

b. Compare two versions of a computer program to identify, and then trace to their sources, any changes made in the software.

c. Trace transactions processed by the software, and identify any modules of the program that were not executed.

d. Perform all of the above activities.