Contrast embedded audit modules with generalized audit software
Both techniques permit auditors to access, organize, and select data in support of the substantive phase of the audit. The embedded audit module (EAM) technique embeds special audit modules into applications. The EAM captures specific transactions for auditor review. EAMs reduce operational efficiency and are not appropriate for environments with a high level of program maintenance.
Generalized audit software (GAS) permits auditors to electronically access audit files and to perform a variety of audit procedures. For example the GAS can recalculate, stratify, compare, format, and print the contents of files.
The EAM is an internal program that is designed and programmed into the application. The GAS is an external package that does not affect operational efficiency of the program. GASs are easy to use, require little IT background on the part of the user, are hardware independent, can be used without the assistance of computer service employees, and are not application-specific. On the other hand, EAMs are programmed into a specific application by computer service professionals.
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