Which one of the following statements about computer assisted auditing techniques is false?

Multiple Choice

• An Integrated test facility (ITF) is an automated technique that enables test data to be continually evaluated during the normal operation of a system.

• Parallel simulation attempts to simulate the firm's key features or processes.

• Parallel simulation uses an independent program to simulate a part of an existing application program, and is designed to test the validity and to verify the accuracy of an existing application program.

• Computer-assisted audit techniques (CAAT) are often used when auditing a company's IT infrastructure.