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Question:EquiBank is undergoing an external audit of its financial management system.

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Question:

EquiBank is undergoing an external audit of its financial management system. The auditors evaluate the logic of transactions processed by EquiBank's financial software. To ensure accuracy, they use simulations to validate operations, calculations, and controls programmed in the software applications. What type of Computer-Assisted Audit Technique (CAAT) is used?

A.

Plotting and cartography software applications

B.

Utility software

C.

Data test

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