We have assessed the accuracy of a simplified integral equation (SIE) modeling approach
for marine controlled-source electromagnetics (CSEM) with low applied frequencies and a
resistive target. The most computationally intensive part of rigorous integral equation (IE)
modeling is the computation of the anomalous electric field within the target itself. This leads
to a matrix problem with a dense coefficient matrix. It is well known that, in general, the
presence of many grid cells creates a computational disadvantage for dense-matrix