As an internal auditor, you have been assigned to evaluate the controls and operation of a computer payroll system. To test the computer systems and programs, you submit independently created test transactions with regular data in a normal production run.

What would be transactions in a payroll system?

What is this audit technique called?

List advantages and disadvantages of this technique.

Give at least one other concurrent audit technique and how it could be applied specifically to the cycle your group was assigned to develop for the class project.