Concurrent processing is the computing model wherein multiple processors execute instructions concurrently for the better performance.
These consist of audit modules or other programming, built by the auditor, directly into important computer applications to select and monitor the processing of data. As such, these techniques are likely to receive increased use in complex and interconnected computer applications. Apart from the 'tagging and tracing approach, which has been discussed earlier, the other Concurrent processing methodologies are as follows.
The Systems Control Audit Review File Approach (SCARF)
This approach differs from tagging, and tracing, in that, it requires the auditor to install codes into the computer application to select transactions which meet specified criteria, such that all selected transactions are written out to a file for subsequent audit review. Another use of this approach is to select for review, all transactions that are entered by overriding edit controls.
Embedded Audit Modules (EAAA)
These consist of codes, added to client programs by the auditor. They are useful whenever the auditor wants to gather information for further testing. Their primary purpose is to assist in either:
A user typically performs two types of activities in Oracle Applications—one online transaction and the other batch processing. The batch processing job is also known as Concurrent Processing which allows the Oracle Application users to schedule jobs in background while the user can work with online data entry operations, When an Oracle Application user submits a request to run a program its called concurrent requests. Concurrent Manager is the programs, which are responsible for running the concurrent requests.