Parallel Testing Technique :

Usage	§ To ensure that the processing of new application (new version) is consistent with respect to the processing of previous application version.
Objectives	§ Conducting redundant processing to ensure that the new version or application performs correctly. § Demonstrating consistency and inconsistency between 2 versions of the application.
How to Use	§ Same input data should be run through 2 versions of same application system. § Parallel testing can be done with whole system or part of system (segment).
When to use	§ When there is uncertainty regarding correctness of processing of new application where the new and old version are similar. § In financial applications like banking where there are many similar applications the processing can be verified for old and new version through parallel testing.
Example	§ Operating new and old version of a payroll system to determine that the paychecks from both systems are reconcilable. § Running old version of application to ensure that the functions of old system are working fine with respect to the problems encountered in the new system.

Control Testing Technique :

Background	§ One half of total system development effort is directly attributable to controls. § Controls include: - Data validation - File integrity - Audit trail - Back up and recovery - Documentation. - Other aspects of system related to integrity § Control is system within a system. § Control looks at the totality of the system.
Usage	§ Control is a management tool to ensure that processing is performed in accordance to what management desire or intents of management.
Objectives	§ Accurate and complete data § Authorized transactions § Maintenance of adequate audit trail of information. § Efficient, effective and economical process. § Process meeting the needs of the user.
How to Use	§ To test controls risks must be identified. § Develop risk matrix, which identifies the risks, controls; segment within application system in which control resides. § Testers should have negative approach i.e. should determine or anticipate what can go wrong in the application system.
When to use	§ Should be tested with other system tests.
Example	§ file reconciliation procedures work § Manual controls in place.