Which of the following online auditing techniques is most effective for the early detection of errors
or irregularities?

A.
Embedded audit module

B.
Integrated test facility

C.
Snapshots

D.
Audit hooks

Explanation:
The audit hook technique involves embedding code in application systems for the examination of
selected transactions. This helps an IS auditor to act before an error or an irregularity gets out of
hand. An embedded audit module involves embedding specially- written software in the
organization’s host application system so that application systems are monitored on a selective
basis. An integrated test facility is used when it is not practical to use test data, and snapshots are
used when an audittrail is required.