Embedded audit module
- Term
- Embedded audit module
- Exam
- CISA
- Definition
Code inside an application that captures transactions meeting audit criteria during processing.
- Explained
An embedded audit module is code built into an application that captures transactions meeting audit criteria — for example, payments above a threshold — as they are processed. It supports continuous auditing because selection happens automatically during normal operation.
- In practice
A module inside the payments application copies every transaction above US$50,000 to an audit file.
- Often confused with
- Continuous monitoring by management
- Exam angle
Supports continuous auditing.
- Related