A bank performed minor changes to the interest calculation computer program. Which of the following techniques would provide the STRONGEST evidence to determine whether the interest calculations are…

Review of QA test results only provides evidence of what the development team tested and found, not an independent verification of the actual production calculations.

Manual verification of a sample of results is time-consuming and prone to human error, and a small sample may not cover all scenarios, making it less robust than a full parallel simulation.

Source code review can identify potential logic errors but does not confirm that the compiled program is actually running correctly with real data in the production environment.

Parallel simulation using audit software involves processing actual data through a known good program (the audit software's calculation logic) and comparing the results directly with the output generated by the bank's modified interest calculation program. This provides independent and strong evidence of the correctness of the calculations because it tests the production system's actual processing against an objective standard.