A is corrent because controlled reprocessing does not ordinarily continuously test controls within a computer system. Controlled reprocessing, a variation of parallel simulation, processes actual client data through a copy of the client"s application program.
B is incorrect because transaction tagging is a technique in which an identifier providing a transaction with a special designation is added to the transaction record. Transaction tagging is considered a technique for continuous (or concurrent) testing.
C is incorrect because systems control audit review files (SCARF) is a log, usually created by an embedded audit module, used to collect information for subsequent review and analysis. SCARF is considered a technique for continuous (or concurrent) testing.
D is incorrect because extended records attaches additional audit data which would not otherwise be saved to regular historic records and thereby helps to provide a more complete audit trail. Extended records is considered a technique for continuous (or concurrent) testing.
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