Explanation
Parallel simulation involves running the same data through two systems and comparing the results1. In this case, the bank's data would be processed using both the modified interest calculation program and an audit software. The results from both systems would then be compared to check for discrepancies1. This technique provides strong evidence of the correctness of interest calculations as it directly tests the program's output against a known and trusted output1. While source code review23, manual verification of a sample of results4567, and review of QA test results8910 can also provide valuable insights, they do not offer the same level of direct, comparative evidence as parallel simulation1.
References:
Parallel simulation in IT testing - Universal CPA Review
5 code review best practices - Work Life by Atlassian
How to Make Good Code Reviews Better - Stack Overflow
Guidelines for the validation and verification of quantitative and qualitative test methods - Mathematics LibreTexts Method Validation and Verification - University of Utah Sample Procedure for Method Validation - NIST Method validation and verification - CFS Good Practices for Quality Assurance Reviewers: Assessing Evidence of Supervisory Review - IGNET How do quality assurance engineers test calculations? - Software Quality Assurance & Testing Stack Exchange Quality Assurance/Quality Control (QA/QC) Plan and Procedures - UNFCCC

Explanation
The best source of information for examining the classification of new data is the risk assessment results, because they provide an objective and consistent basis for determining the value, sensitivity, and criticality of the data, as well as the potential impact of unauthorized disclosure, modification, or loss of the data12. The risk assessment results can help to define the appropriate classification levels and criteria for the data, such as public, internal, confidential, or restricted12. Input by data custodians, security policy requirements, and current level of protection are not the best sources of information for examining the classification of new data, because they may not reflect the actual risk exposure or business needs of the data. References: 1: CISA Review Manual (Digital Version), Chapter 5, Section 5.4.2 2: CISA Online Review Course, Module 5, Lesson
4

The board of directors and executive officers are ultimately accountable for the functionality, reliability, and security within IT governance.

A gateway performs the job of translating e-mail formats from one network to another so
messages can make their way through all the networks.
Incorrect answers:
B. A protocol converter is a hardware device that converts between two different types of transmissions, such as asynchronous and synchronous transmissions.
C. A front-end communication processor connects all network communication lines to a central computer to relieve the central computer from performing network control, format conversion and message handling tasks.
D. A concentrator/multiplexor is a device used for combining several lower-speed channels into a higher-speed channel.