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Which of the following online auditing techniques is mo…

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

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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 audit trail is required.


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