Embedded audit facility
An embedded audit facility is audit functionality incorporated into an application to capture or identify transactions for later audit analysis. The auditor considers how it is configured, whether captured data is complete and reliable, and whether its use affects the live system. The precise design varies.
Worked example
An embedded module flags unusually large supplier payments for later auditor review.
Common mistake
A flagged item is an exception requiring investigation, not automatic evidence of fraud.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AAA (INT) | Supporting | September 2026–June 2027 |