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Governance, Risk, Audit & Privacy · Advanced

Embedded Audit Module (EAM)

Audit code built into an application to capture selected transactions for auditor review.

Definition

Also known as SCARF (System Control Audit Review File), an EAM collects transactions meeting auditor-defined criteria as they are processed. It supports continuous auditing in complex, high-volume systems but must be designed into the application.

Example

An EAM logs every payment over $50,000 to an audit file for later review.

Exam tip

EAMs must be built in during development; retrofitting is difficult.

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