Question

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

Answer 1

Embedded audit modules provide continuous auditing of application processing and the auditor does not have to be involved in their development. However, they do not capture information useful to the auditor on an ongoing basis once implemented.

Step-by-step explanation:

All of the given options, except c), are true concerning embedded audit modules. Embedded audit modules are program routines or subroutines that are added to application programs to allow for continuous auditing of application processing. While the auditor does not have to be involved in the development of these programs, they are implemented once and can capture information useful to the auditor on an ongoing basis. However, the option c) is false because the system does not capture information useful to the auditor on an ongoing basis once it is implemented.