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

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

View Answer

Answer: D

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.