Page 28 - PowerPoint Presentation

COMPUTER AUDIT – THE BASICS

EMBEDDED AUDIT FACILITY

• An audit module is inserted into the client’s

application programs.

• Will perform certain tests, validation controls or

identify transactions with particular features.

• Module should have strict access controls and the

Auditor may appear at any time (unpredictable

procedures) to audit/ follow up on recorded

transactions or exceptions saved on the system.

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