which of the statements below best defines an embedded audit module? multiple choice question. a programmed module added to the system so that the auditors can monitor and collect data over online transactions. a test data technique that enables test data to be continually evaluated during the normal operation of a system. a parallel simulation module that uses a set of input data to validate system integrity. a module in which the auditors create fictitious situations and perform a wide variety of tests over the system.

When transactions satisfy specific requirements, an embedded audit module inserts code into an application program that generates notifications. An embedded audit module's goal is to alert auditors in real time to transactions that may be mistaken or have characteristics that call for additional investigation. This information is helpful for identifying instances of potentially fraudulent transactions as well as for creating more effective internal controls.

Embedded audit modules (EAM) are sections of code incorporated into application programs that continuously record data with audit significance. INGRESS, a relational database management system, is used to demonstrate the implementation of EAMs. A database access interface that allows the auditor to access auditors-related data is also provided.

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