All of the following are true concerning embedded audit modules except:
A)They provide for continuous auditing of application processing
B)The auditor does not have to be involved in the development of these programs
C)Once implemented, the system can capture information that is useful to the auditor on an ongoing basis
D)With this approach, the application program incorporates subroutines for audit purposes

Question

Quizplus · Accepted Answer

Embedded audit modules are designed to allow auditors to monitor and collect data on the system's operations continuously. For these modules to be effective and to ensure they capture relevant data for audit purposes, auditors often need to be involved in their development. This involvement helps in specifying what data should be captured and how audit trails should be maintained. Choices A, C, and D describe characteristics of embedded audit modules that support their use in continuous auditing and the integration of audit routines within application programs.

All of the Following Are True Concerning Embedded Audit Modules