An example driver with no hardware requirements

modulename: iio_dummy.ko

configname: CONFIG_IIO_SIMPLE_DUMMY

Linux Kernel Configuration
└─>Device Drivers
└─>Staging drivers
└─>IIO staging drivers
└─>An example driver with no hardware requirements
In linux kernel since version 3.1 (release Date: 2011-10-24)  
Driver intended mainly as documentation for how to write
a driver. May also be useful for testing userspace code
without hardware.

source code:
selects

CONFIG_IIO_SIMPLE_DUMMY_EVGEN