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Describe the difference between concurrent audit techniques and embedded audit modules.
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Accounting Information Systems
Edition: 14th
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Auditors use concurrent audit techniques to continually monitor the system and collect audit evidence while live data are processed during regular operating hours. Concurrent audit techniques use embedded audit modules, which are program code segments that perform audit functions, report test results, and store the evidence collected for auditor review. Concurrent audit techniques are time-consuming and difficult to use but are less so if incorporated when programs are developed.
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