© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart
89 of 151
OBJECTIVE 4: COMPUTER PROCESSING
Concurrent audit techniques use embedded audit modules.
These are segments of program code that:
Perform audit functions;
Report test results to the auditor; and
Store collected evidence for auditor review.
Are time-consuming and difficult to use, but less so if incorporated when programs are developed.