To test the internal controls over processing in the client's online, real$-$time ticket reservation system, an auditor cloned the system onto a separate computer. The auditor then reprocessed a sample of actual online passenger bookings through the cloned system and compared the results with those of the client's system. This testing approach is an example of which type of Computer Assisted Audit Technique $($CAAT$)?$

Paraliel Simulation

Transaction Tagging

Integrated Test Data $($Facility$)$

Test Data