C is corrent because with parallel simulation client data is so processed using auditor software; if the client’s program is operating properly, the client and auditor outputs should be equivalent.
A is incorrect because routers allow multiple computers to use a communications channel and are not considered computer-assisted audit techniques.
B is incorrect because frame relay protocol is a standardized wide-area technology that specifies the physical and logical link layers of digital telecommunications channels. It is not typically used as a computer-assisted audit technique.
D is incorrect because test data uses a set of dummy records and transactions developed to test a client’s computer program or system.
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